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HMRC’s one-to-many letters

Good influence?

Key points

  • HMRC is receiving more information than it ever has at a time when it has serious resource constraints.
  • There are insufficient resources for one-to-one interventions to be possible in all cases where HMRC has information suggesting that there is a compliance risk.
  • The one-to-many (OTM) approach allows HMRC to reach many taxpayers about a specific issue where the data shows there is non-compliance at the least cost to the department.
  • There is an educational aspect – trying to reduce future non-compliance – and it is cheaper for HMRC than any one-to-one compliance intervention.
  • Some issues appear to be of particular concern to HMRC. For example at least three OTM letters have gone to remittance basis users and one to deemed domiciled individuals.
  • If there is a problem the onus is on the taxpayer to make the required tax return amendments or where necessary...

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