Pre-Budget Scrutiny 2021-22
Since we first published this update in June 2019, HMRC has changed the wording in the letters and in the accompanying certificate of tax position. This latest update is based on the wording used by HMRC in the letters and certificates they started to send out to taxpayers in the last week of July 2020.
The letters being sent out by HMRC in July 2020 are also provided alongside this update.
HMRC offshore letter ‚ represented customer Agent copy of letter to represented customer HMRC offshore letter ‚ unrepresented customer