HMRC One to Many letter – Delivery Drivers - Declaration of Income
HMRC have advised us that they have recently commenced a One to Many letter campaign directed at individuals who have carried out deliveries during the tax year 2023/24 and who aren’t registered for Self Assessment (SA) or paid via PAYE for this work. A copy of the letter and email being used are provided below. They explain that the individual may need to register for SA and file a tax return, and that if any tax is owed it must be paid by 31 January 2025.
The letter and email also refer to the taxpayer needing to make a disclosure if they haven’t declared their income for previous years. The CIOT has produced guidance for members assisting clients who may have additional tax liabilities to disclose to HMRC – see Assisting clients with making disclosures to HMRC - guidance for CIOT members. It explains the different processes through which taxpayers can make disclosures and explains that members should choose the disclosure service which is most appropriate for their client’s circumstances given all the issues to be corrected and the reason(s) why the inaccuracy(ies) occurred. Members may find it helpful to refer to this guidance when assisting a client in responding to HMRC’s letter / email.