HMRC is requesting that returns that include estimated or provisional figures should be amended by 30 November 2023 if the actual figures are now known, or by 31 December 2023 if they are yet to be discovered.
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.
ICAEW’s Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.