HMRC One to Many Letter – foreign tax credit relief
19 Nov 2025
HMRC’s Wealthy team are sending reminder letters to those who claimed foreign tax credit relief in 2023/24. The intention is to ensure that, should those individuals make a similar claim in 2024/25, they are reminded of the criteria for the relief – in particular the need to check the provisions of the relevant Double Tax Treaty. Recipients of the letter are advised to check their 2023/24 tax return and make any changes accordingly; should HMRC open an enquiry and find any errors, penalties and interest may be charged.