HMRC One to Many Agent Letters – Guidance for CIOT Members
This guidance specifically concerns HMRC One to Many (OTM) letters addressed to tax agents and has been produced to help CIOT members decide the most appropriate way to respond if they receive one of these letters from HMRC.
In recent years HMRC have been increasing their use of OTM letters in their compliance approach. Typically they send them directly to the taxpayer concerned, usually with a copy to their authorised agent. But sometimes HMRC will send OTM letters to authorised tax agents as part of a campaign to prompt agents into checking some of their clients’ tax positions or particular tax returns and providing HMRC with amended information, where necessary. When they do this, HMRC do not notify the agent’s clients that they have written to their agent.
We are aware that OTM letters sent to agents can cause professional and practical issues. This note provides information about these types of letters and explains the issues that can arise, with guidance to help members decide the most appropriate way to respond.