Self Assessment Enabling Letters – Higher Rate Taxpayers
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The Chartered Institute of Taxation has been sent copies of letters being issued by HMRC under the enabling project. The letters are to be issued this month to PAYE taxpayers who are potentially liable to tax at the higher rate but do not have a Self Assessment record. Similar letters were last issued in April 2004, and this is now likely to be an annual process.
The letters will be sent to taxpayers (with a copy to the agent where one is registered on HMRC’s systems) to remind them of the circumstances under which a Tax Return is required. It is intended to offer taxpayers an opportunity to review their financial circumstances and notify HMRC if there have been any changes.
The letters are available to download below in adobe (pdf) format.
If members have any comments on the enabling letter process could they contact the Technical Department at firstname.lastname@example.org.
020 7235 9381