HMRC is sending letters to agents during August to encourage them to finalise provisional 2021/22 returns before the statutory deadline for amending such returns of 31 January 2024. A copy of the wording used for the letter can be viewed here.
The letter does not include a list of clients that HMRC believes the agent has submitted provisional returns for. This can be provided on request from the agent.
The letter makes the following requests:
- If you now have the actual figures, please submit amended returns by 30 November 2023.
- If you don’t have the actual figures, you need to find these as soon as possible and submit an amended return by 31 December 2023.
- Once you’ve amended the returns, please confirm agreement to use email and send us [HMRC] a spreadsheet via email setting out, for each return, the name, redacted UTR and difference between the provisional and actual figures.
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