Change in how HMRC work with HE sector

For those of you who attended the Tax Conference you may recall that Dave Cannon set-out how changes were being planned as to how his team works with the HE sector. A few universties who have a CCM have advised Andrea that they have received a letter (text below) - so it does look like Dave has made progress before moving onto his new role.

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Changes to HMRC Higher and Further Education Sector for Universities

I am the Sector Compliance Manager for the Higher and Further Education Sector

and as such I have responsibility for all HMRC Compliance related matters. I have

been undertaking a review of the sector and particularly the way we deal with

Customers via our Customer Compliance Manager (CCM) role. I am constantly

looking at ways to improve the way we work and offer a better customer service to

assist with queries and other compliance matters.

As a consequence of my review, I will be making some small changes. Rather than

having a named CCM whom is directly responsible for all your tax affairs, this

service will now be provided by a group of CCM’s and you will need to contact my

team via the mailbox below. You should not perceive this change as having a

negative impact on your levels of customer service, rather I am looking to utilise all

of my team so that we can offer specialist advice and depending on your specific

query it may be a different CCM that contacts you to offer support.

Currently my team are only able to offer a CCM service to a small number of

customers and this change will allow my team to offer the same level of service to all

Universities in the UK and ensure consistency of approach to our dealings across

the sector.

My contact here comes as part of HMRC’s wider tax administration strategy. HMRC

are keen to offer a bespoke approach for our most complex high value customers

and we aim to deliver proportionate support and scrutiny in order to manage

particular needs, risks and tax behaviours.

You will also still get access to a pool of VAT and Employment Tax Specialists,

however going forward you should also contact them through the mailbox below:

wmbchfesector@hmrc.gov.uk

Technical Query Template

When contacting the mailbox with a tax technical query it is requested that you send

this using the technical query template, A copy of this is attached with this email for

convenience.

Please note any technical queries received without this template may be returned to

you to provide further information if they do not include everything that is requested

on the template.

Email Protocol

In order for HMRC to correspond with you by email a valid email protocol must be

agreed. Please read the enclosed leaflet DCS1 “Corresponding with HMRC by

email” and if you agree to an email protocol complete and return the enclosed email

protocol template with details of the named people within your organisation that

HMRC has authority to contact using email.

Group Structure and Subsidiaries

This level of service that is being offered to all institutions of higher education via the

mailbox will also extend to their subsidiaries. Whilst the Higher and Further

Education sector may have contacted you previously to request information about

group structures, it is expected that these may have changed in recent years for a

number of institutions.

I would therefore like to take this opportunity to request up to date information about

your group structure. This will enable HMRC to ensure that all subsidiaries are

identified and brought within the remit of the Higher and Further Education Sector so

that you receive the same level of services for these entities which might otherwise

have been dealt with by other teams across HMRC.

Please complete and return the attached template with details of any subsidiaries

held directly or indirectly.

Off Payroll Working Education and Support Factsheet

I would also like to take this opportunity to share with you the attached factsheet

regarding the changes to the Off-payroll working rules (IR35) which will be

introduced on 6 April 2021. This factsheet sets out the full programme of education

and support that HMRC is offering to customers to help them prepare for the

changes.

Please also share this factsheet with any subsidiaries within your group.

HMRC encourages customers to attend webinars and review our updated guidance.

Next Steps

Please provide a response to this letter with your updated email protocol and

subsidiary information by 14 December 2020.