The HMRC will be screening calls for its self-assessment helpine and Agent dedicated line from the 11thDecember to answer those only deemed a priority in the run up to 31st January personal tax return.
All queries which are simple and do not make the break will be directed online.
Please see link for more details
https://www.accountingweb.co.uk/tax/hmrc-policy/restrictions-to-hmrcs-helplines-raise-concerns