HMRC One to Many Letter – BADR claims

HMRC’s Wealthy Team are sending letters to taxpayers who made a BADR claim in their 2024/25 tax return and in doing so either exceeded the £1 million lifetime limit in that year, or who had already done so prior to 2024/25. Recipients are invited to amend/remove the BADR claim, otherwise HMRC may amend the return to correct the claim or open a compliance check.

Please check your Business Asset Disposal Relief claim (overclaimed in 2024-25)
Please check your Business Asset Disposal Relief claim (fully claimed before 2025-25)