Tracker of HMRC's one-to-many letters

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. 
• See AML: Anti-Money Laundering Zone

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.
• See Economic Crime Levy