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Tax Regime Status

31 October 2018

HMRC have advised that customers are required to inform HMRC promptly of any changes to their circumstances. This includes dates and details of address changes to enable HMRC to apply the correct tax regime for customers that are resident in Scotland and the rest of the UK for the 2017-18 and 2018-19 Self-Assessment (SA) tax calculation. For 2019-20 this will also apply to customers resident in Wales.

HMRC are identifying customers that have already submitted a Return and selected a different tax regime to the one held by HMRC. From 27 November 2018 HMRC will recalculate the tax based on the information HMRC hold and will issue a revised 2017-18 Calculation (SA302) to customers. After that date, the correction will be applied when the Return is submitted.

This change will not result in a failed submission and there are no changes required to Andica SA100 Self Assessment software.

Customers who do not agree with the revised calculation (SA302) can appeal to HMRC within 30 days. Further guidance is available at

HMRC are providing a Customer Service Message in the SA302 advising customers what they need to do. However, customers should contact HMRC directly in the first instance. If the customer address details HMRC hold is not correct, customers can update their personal details by logging on to their Personal Tax Account or visiting