HMRC has advised ICAEW’s Tax Faculty that, due to a mailing list error, some taxpayers or their agents have incorrectly received income tax self-assessment reminders for 2020/21.
HMRC has been sending letters to taxpayers and their agents, reminding them to file tax returns for 2020/21 where the taxpayer has not already done so. The letter informs the recipient of the taxpayer’s filing obligations and warns them about potential late filing penalties.
HMRC has confirmed that taxpayers who have filed their tax returns on time will not receive any late filing penalties. Therefore, if you or any of your clients have received one of these letters and you are certain that the relevant return was filed on time, you do not need to take any action.
HMRC has temporarily stopped sending these reminder letters while it investigates the issue further.