HMRC One To Many Agent Email – Company Tax Returns with future repayment dates for director and participator loans
HMRC have advised us that they have recently commenced a One to Many email campaign directed at tax agents who have submitted Company Tax returns on behalf of their clients in which a future repayment date has been used in respect of director’s loan accounts. The email was issued on the 12 November 2025 and a copy is provided below. It asks that Company Tax Returns be checked to ensure correct amount of relief has been claimed and advises action by a 28 November deadline.
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.