This week's opinion

The news that agents will not be sent copies of amended forms SA302 is disappointing (tinyurl.com/y9k3h5gl). Many readers know that HMRC’s computer systems were unable to calculate liabilities correctly for 2016-17 for various combinations of income and as a result taxpayers had to make a choice. Either they could file online knowing that HMRC’s calculation might be wrong or file on paper. HMRC is about to start processing those online self-assessment returns affected to recompute liabilities. When this is done the taxpayer will receive a revised SA302 but agents will not be sent a copy.

We know that HMRC has stopped providing paper copies of SA302s to agents because agents can print them. There is logic in this although a quick internet search will show that this process does not always work. But here the issue is different. It is HMRC’s own systems that have been deficient....