From 1 May 2017, HMRC will restrict the information it’ll provide to accountants over the telephone.
Until recently, if you misplaced information ( e.g. your P60) we were able to request this information from HMRC.
From now on HMRC will post this information to the taxpayer’s address. This is for security reasons, as HMRC are concerned about cases of taxpayer impersonation, or where the taxpayer is not aware that authorisation for another party to act on their behalf is in place.
HMRC advise that all post from them will take around 10 working days to arrive, so there is a good chance that if the taxpayer leaves their tax return until close to the 31 January deadline the tax return will be submitted late and will attract a £100 late filing penalty.