HMRC’s One to Many letter Charities – gift aid carry back
2 Dec 2021
HMRC’s Wealthy External Forum has issued a briefing to forum members about ‘one to many’ letters being sent to taxpayers in cases where HMRC have identified that an amended return includes a new or increased gift aid carry back claim when the election can only be made in an original return.
A copy of the letter will be sent to the taxpayer’s agent where the taxpayer is represented by an agent.