One-to-many letters: Tracker

Wealthy taxpayers: 2022-23 tax returns

• Sent to wealthy taxpayers (those with income >£200,000) who have not submitted a tax return for 2022-23, where HMRC believes a return should have been submitted.
• Do I have to file a tax return?

ICAEW (1)

ICAEW (2)

ICAEW (3)

High-Income Child Benefit Charge

• Sent to taxpayers under PAYE whose income is over £60,000, and who may be liable for the High-Income Child Benefit Charge (HICBC) for the tax year 2024-25 and/or 2025-26.
• See High-Income Child Benefit Tax Charge

Dividend income

• Sent to taxpayers who HMRC believe may not have declared all of their 2023-24 dividend income from UK companies, on their 2023-24 Self Assessment tax return.
• See Dividend tax

Patent Box

• Sent to companies that have elected into Patent Box, encouraging them to submit supporting information and calculations for their Patent Box deduction.
• See Patent Box

Mini umbrella companies

• Sent to employment businesses and recruitment agencies asking them to check for and remove any mini umbrella companies from their supply chains.
• See Agency workers: Umbrellas & anti-avoidance PAYE rules

Facilities management services

• Sent to businesses supplying facilities management services, requesting that they review their contractual arrangements and consider any impact on their ability to recover input VAT.
• See Input VAT: What constitutes a valid claim (& VAT invoice)?

Capital Gains Tax (CGT) 60-day reporting requirement

• Sent to taxpayers for whom HMRC believe a 60-day CGT return is required on the disposal of UK residential property. The letters will be sent before the 60-day deadline has elapsed. 
• See At a glance: Reporting CGT when & how?

Temporary non-residents

• Sent to individuals who reported being non-UK resident in at least one tax year since 2018-19, met the conditions to be classed as a temporary non-resident, received income or disposed of assets before or during their period of temporary non-residency, and did not declare any or all of their income or gains on their tax return for the first year they became UK resident again.
• See Non-resident Tax Toolkit

In-year Capital Gains Tax (CGT) rate changes

• Sent to individuals who reported disposals on or after 30 October 2024, in 2024-25, where either the return's CGT adjustment (in respect of the rate change) appears incorrect, or where the return does not include an adjustment and it appears that an incorrect rate of CGT has been used. 
• See CGT: How to calculate a capital gain or loss

ICAEW (1)

ICAEW (2)

Corporation Tax marginal relief

• Sent to companies that may not have declared the correct number of associated companies in their Corporation Tax return, resulting in excessive marginal relief being claimed.
• See Associated companies & tests for control and Calculating Corporation Tax & Checklist

CIOT (1)

CIOT (2)

Loan relationships and the unallowable purpose rule

• Sent to companies with open enquiries relating to the loan relationships unallowable purpose rule, to consider the impact of recent court decisions. 
• See Loan relationships: Start here

Written off or released directors' loans

• Sent to individuals who, between April 2019 and April 2023, received a director’s loan that has been written off or released but may not have been declared as income.
• See Directors' loan accounts: Toolkit (subscribers) and Agent Update 132: June 2025

Persons with Significant Control (PSC)

• Sent to individuals recorded as a company PSC on Companies House, making sure their tax returns are complete and correct:
  • Letter 1 asks the PSC to consider whether they should have submitted a 2023-24 tax return.
  • Letter 2 asks the PSC to consider whether there are any errors on their 2023-24 tax return that need correction and asks the PSC to check that their 2024-25 return includes all sources of income and gains. 
• See Register of Persons with Significant Control and Do I need to file a tax return?

ICAEW (1)

ICAEW (2)

Loans to directors and employees

• Sent where a company's financial statements show loans to directors and employees of more than £10,000 each, reminding them of the need to report beneficial loans on forms P11D and P11D(b) by 6 July 2025 for 2024-25.
• See Loans: Employment-related

Investors' Relief (IR)

• Sent where individuals claimed IR in 2023-24 and either: 
  • HMRC wishes for the taxpayer to check if they met the qualifying conditions, or
  • Insufficient information was given in the tax return to assess whether the qualifying criteria were met.
• See Investors' Relief

ICAEW (1)

ICAEW (2)

R&D tax relief: sale of goods online or by mail order

• Sent to companies selling goods by mail order or on the internet, warning them that those sectors are being targeted by agents and other third parties to make Research & Development (R&D) claims which may be invalid. 
• See R&D & Patent Box

Late tax returns

• Sent to high net worth individuals who have received a notice to file, but have not submitted a tax return, for: 
  • 2022-23, but have submitted returns for 2021-22 and 2023-24.
  • 2021-22 and 2022-23, but have submitted a return for 2023-24.

Security workers: PAYE and NICs

• Sent to private security businesses and others providing security services, highlighting supply chain fraud whereby the tax and National Insurance deducted from workers’ pay is kept by criminals.

Electronic sales suppression

• Sent where HMRC hold information that shows a taxpayer owes tax on undeclared sales owing to misuse of a till system (electronic sales suppression). Described as a 'final opportunity' to make a disclosure to HMRC. 
• See Penalties: Electronic Sales Suppression

Online marketplace sales

• Sent where HMRC hold information that shows a taxpayer has earned income from online marketplace sales up to the tax year ending 5 April 2023, but not declared it.
• See Online sellers: Tax

Annual Tax on Enveloped Dwellings (ATED)

• Sent where companies own one or more UK residential property valued at more than £500,000, declared no profits in their Corporation Tax returns from 2017 to 2020, and either filed: 
  • No ATED returns, or 
  • ATED relief returns claiming qualifying property rental business relief.
• See Annual Tax on Enveloped Dwellings (ATED)

Charities and non-business income

• Sent to small charities (up to £2m turnover) that are VAT registered, to raise awareness of the obligation to complete business/non-business apportionment calculations for VAT.
• See Input VAT: What constitutes a valid claim (& VAT invoice)?

Estate agents and Anti-Money Laundering (AML) supervision

• Sent as a reminder that where businesses are carrying out work defined in the Estate Agency Act 1979 they must register with HMRC for AML supervision. 

PAYE Settlement Agreements (PSAs) 2022-23

• Sent where a PSA was agreed for the 2022-23 tax year but no PSA calculations were subsequently received by HMRC.
• See PAYE Settlement Agreements

Delivery drivers

• Sent where HMRC hold information that suggests the recipient was contracted to carry out deliveries between April 2023 and April 2024, was not paid through Pay As You Earn (PAYE) and does not have a live Self-Assessment record. 
• See Badges of Trade: Are you trading or not?

Investors' Relief (IR)

• Sent where individuals claimed IR in 2023-24 and either: 
  • HMRC do not believe the taxpayer qualified for the relief, or
  • Insufficient information was given in the tax return to assess whether the qualifying criteria were met.
• See Investors' Relief

Business Asset Disposal Relief (BADR) lifetime limit

• Sent where taxpayers exceeded the BADR lifetime limit in 2023-24 or before and as a result claimed excessive BADR in 2023-24. 
• See Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of a business

Foreign tax credit relief

• Sent where taxpayers claimed foreign tax credit relief against employment income in 2022-23, highlighting the criteria for relief, particularly around employment and US taxes.
• See Foreign income and residency pages: FAQs

Property landlords

• Sent where HMRC hold information that the taxpayer received income from property lettings but may not have declared it.
• See Property Profits & Losses: Toolkit (2024-25)

Provisional 2022-23 tax returns

• Sent where 2022-23 tax returns have been submitted with provisional figures which have not since been finalised.
• See Provisional and estimated figures in tax returns

October 2024 

Gas Safe engineers

• Sent where individuals are registered as Gas Safe Engineers with the Health and Safety Executive but are not registered for self-assessment. 
• See Badges of Trade: Are you trading or not?

Remittance Basis Charge

• Sent where HMRC believe individuals should have paid the Remittance Basis Charge in 2022-23 but did not.
• See Remittance basis (overseas income)

Corporation Tax loss discrepancies 

• Sent where companies whose reported losses on their CT600 differ from the accompanying tax computations.
• See Losses: Trading and other losses

Economic Crime Levy (ECL)

• Sent where HMRC believe entities should have registered and paid the ECL but have failed to do so.