The agent is asked to contact HMRC within three weeks of the date of the letter using the contact details provided. HMRC will then agree a convenient time to talk to the agent about the returns, and to agree a timeframe for the agent to amend the returns with the actual figures. 

HMRC will call the agent if the agent does not make contact with HMRC within three weeks of the date of the letter.  

The letter is not a formal enquiry or a compliance check. 

HMRC may charge a penalty where an error is made in a tax return. The amount of that penalty may be reduced where the taxpayer makes an unprompted disclosure to HMRC. It is stated that if changes are made to the client’s tax return(s) following receipt of the letter, this may still be treated as an unprompted disclosure. However, if HMRC takes action in the future and finds errors in the client’s tax return, any disclosure made will be treated as prompted.  

Further guidance 

• Template letter provided by HMRC 

HMRC guidance: 

• Use of provisional figures in returns: SAM121190
• Penalties and use of provisional figures: EM5175
• Penalties: and overview for agents and advisers