HMRC is temporarily restricting the Agent Dedicated Line (ADL) for six weeks at the beginning of the 2023/24 tax year.

From 17 April to 2 June 2023, the ADL will exclusively answer calls about self-assessment late filing penalties and PAYE coding notices.

Capacity will be reserved for agents who need one-on-one support, which means call handlers cannot answer progress-chasing enquiries.

Agents with other enquiries should use HMRC's online services instead, which are "quick and easy to use". Calls will also be answered on the main helplines, but HMRC says this avenue could take longer than usual.

This is the second time that HMRC has restricted the ADL this year. During self-assessment season, the helpline was reserved for "complex" queries so handlers could focus on high-priority self-assessment calls.

Richard West, director of personal tax operations at HMRC, said:

"To make sure we can give the best possible service to all customers at one of our busiest times, we're making a temporary change to our Agent Dedicated Line.

"It's particularly important at the start of the tax year that we reserve capacity to support agents who need one-to-one help with enquiries they have about self-assessment late filing penalties and PAYE coding notices."

Talk to us about your self-assessment return.