HMRC One to Many letters and non-UK residence

HMRC are sending One-to-Many letters to individuals who claimed to be non-UK resident in their 2021/22 tax returns. The letter gives an overview of the rules concerning residency and invites recipients to use the interactive residence tool on GOV.UK to accurately determine their residence position prior to filing their 2022/23 tax returns. Individuals are encouraged to amend their 2021/22 tax returns if they discover a mistake. Recipients’ agents will also receive a copy of this letter.

Statutory Residence Test - agent letter
Statutory Residence Test - taxpayer letter