HMRC One to Many Agent Letter: Tax Agents Clients SA Missing Returns 2022/23

14 Oct 2024

HMRC have advised us that they have recently commenced a One to Many letter campaign directed at tax agents with five or more clients who have not yet filed a Self Assessment (SA) tax return for 2022/23, despite having been issued with a notice to file. The letter sending process commenced at the beginning of October.  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.

OTM letter - Tax Agents Clients SA Missing Returns 2022/23