From 8 April 2024, HMRC will not send a letter notifying the taxpayer or their agent that a corporation tax or income tax self assessment repayment has been made.
The taxpayer will receive the repayment as normal. The taxpayer can see the repayment in their online account and the agent can review the repayment on their HMRC online services for agents account.
HMRC explains that the letter notifying the repayment often arrives after the repayment has been made. This can lead to confusion and increased contact for HMRC from taxpayers.
For further information, see HMRC’s Agent Update issue 118.
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