HMRC nudge letter – outstanding SA returns

HMRC’s Wealthy External Forum has issued a briefing to forum members about letters being sent to taxpayers who have received a notice to file for the year ending 5 April 2019 and who have not submitted that return but have submitted returns for the tax years either side; 5 April 2018 and 5 April 2020. 

The letter will be sent to the taxpayer with a copy to the agent where represented. The briefing, which contains a pdf of the sample letter at the end, can be found here.