I've been looking at the tax accounts on the HMRC site for all my self-assessment clients to see what they are showing as due by the end of the month. Last year I found many errors by HMRC. This time it seems a lot better.
The only oddities I've found are:
a husband and wife where the tax statements seem to be in a non-standard format and don't include a payslip; and
another client where there's no statement at all.
So I've written to the clients about this and included payslips to use if they haven't received anything from HMRC. The payslips I've printed off wouldn't be accepted at banks and if the clients were to pay by cheque they would have to post them to HMRC so would have to allow a week to clear.
It's possible that the client for whom there's no statement hasn't been sent on as the amount of tax is under ÂĢ100 (just). I think there may be an unofficial decision by HMRC not to insist on payment by the due date if the tax is under ÂĢ100 though I haven't confirmed this. The tax wouldn't be written off by HMRC and would get carried forward to another year until the accumulative tax gets over ÂĢ100. I suspect many people would prefer just to pay the tax so that it wasn't hanging over them.