HMRC One to Many Letter - non-submission of tax returns
24 Nov 2025
HMRC’s Wealthy Team are sending out letters to individuals earning more than £200,000 per year but who have either never been registered for self-assessment, may need to re-register a dormant self-assessment account, or who have received a Notice to File a return for 2022/23 but did not submit one. Recipients are being asked to check whether they meet the submission criteria and file a tax return accordingly. Failure to do so may result in their being sent a Notice to File.
Wealthy SA non-SA letter
Wealthy SA dormant letter
Wealthy SA outstanding returns letter