HMRC One to Many Agent Letter – Income Tax Self Assessment (ITSA) Provisional Returns 2021/22
HMRC have advised us that they have commenced a One to Many campaign directed at tax agents relating to Self Assessment (SA) Provisional Returns. The letter sending process commenced on 10 August 2023 and the aim is for this to be concluded by the end of August. A copy of the letter is provided below.
The purpose of the letter is to engage with tax agents who have multiple clients who have submitted provisional returns and to work with them to finalise the figures in the returns and submit amended returns to HMRC. HMRC’s Agent Compliance Team will provide agents with a redacted list of clients who have submitted provisional figures to review (upon request), and agents are asked to use the SA amendment window to rectify returns and update the figures on the respective ITSA returns, removing the provisional figures marker. The letter suggests amended returns are submitted by certain dates depending upon whether actual figures are available yet or not. The time limits in the letter are HMRC’s own deadlines and, we understand, are to help HMRC prioritise their own workload. However, they do not appear to have any statutory basis. A telephone number is provided for any queries.