HMRC's latest one-to-many letter campaigns focus on agents who have submitted provisional returns for clients without subsequent amendment, and Gas Safe Engineers who may need to register for self-assessment.

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Provisional figures in 2022-23 tax returns

Letters are being sent to tax agents who have submitted tax returns for 2022-23 for multiple clients with Provisional figures, that have not since been finalised.

The letter states that details of the affected clients can be provided by HMRC.

HMRC requests that: 

  • Within three weeks, contact is made to discuss the returns and agree on when they will be amended.
  • The returns are reviewed and amended with the actual figures.

If HMRC do not receive contact, they state that they will call for an update in the next three weeks.

Gas Safe Engineers: self-assessment

HMRC has reviewed information from the Health and Safety Executive, to identify individuals registered as Gas Safe Engineers who are not registered for self-assessment. 

Letters being sent to such individuals remind them of when the obligation to Register for self-assessment may arise and the relevant Deadlines for notification and submission of returns. 

Individuals are invited to consider whether they may need to register for self-assessment and/or make a Disclosure for previous years. 

Useful guides on this topic

Provisional and estimated figures in tax returns
What is the difference between a provisional and an estimated figure in a tax return? When should provisional figures be used? What are the reporting requirements? When can HMRC charge a penalty?  

Calendar of tax deadlines and new tax measures
When do common recurring tax deadlines fall? What other tax-significant events are upcoming? What do I need to remember this month?  

Do I have to file a tax return?
When does an individual need to file a tax return? In what circumstances do HMRC need to be notified that a tax return is required?

Registering for Tax: Self-employment
You are self-employed, you have started working for yourself, what do you need to do now? How to register for tax. When do you pay tax? What records do you keep?

HMRC Tax Settlement Facilities 2024-25
HMRC provides special tax settlement facilities and opportunities to allow taxpayers to notify undeclared income or gains over a range of different taxes. Facilities are provided via special links to enable taxpayers to settle unpaid taxes.

External links

CIOT: HMRC One to Many Agent Letter – Provisional figures in clients’ 2022/23 Self Assessment tax returns

CIOT: HMRC One to Many Letter - Gas Safe Engineers – obligation to register for Self Assessment

Return to Ross Martin Tax: SME Tax News 10 October 2024

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