HMRC One to Many Agent Letter – Provisional figures in clients’ 2022/23 Self Assessment tax returns

HMRC have advised us that they have recently commenced a One to Many (OTM) letter campaign directed at tax agents. The purpose of the letter is to engage with tax agents who have multiple clients who have submitted provisional SA tax returns, working with them to finalise the figures in the returns and submit amended returns. A copy of the letter is provided below.

Because HMRC’s OTM agent letters can cause professional and practical issues for tax agents, the CIOT has produced a note for members which provides information about these types of letters together with some guidance to help members decide the most appropriate way to respond if they receive one from HMRC – see HMRC One to Many Agent Letters -  Guidance for CIOT members.

Amend the provisional figures in your clients’ Self Assessment tax returns - letter