SA251s are the letter from HMRC to the taxpayer explaining that HMRC no longer need an SA return to be completed. SA251(Agent) is the accompanying letter to the taxpayer’s agent. We have received reports from members that HMRC have stopped sending these letters not only to the agent, but also the taxpayer. This removes written confirmation from HMRC that the taxpayer is no longer within the SA regime and need not complete an SA return. It would be good to hear comments from other forum members as to whether they are experiencing the same issues.