HMRC will start sending letters to agents in the week commencing 2 October 2023, continuing through the remainder of October. The letter will advise the agent that HMRC will be contacting them after three weeks (unless the agent makes contact before then) to share details of the clients where it believes there are discrepancies. 

The discrepancy could be between a client’s 2021/22 self assessment return compared to information submitted by their employer(s), or with child benefit information held on HMRC’s systems.

HMRC hopes to resolve these cases in advance of the busier season leading up to the 31 January 2024 filing deadline for 2022/23 returns.

If any discrepancies are discovered and voluntary amendments are made by 31 January 2024, HMRC will not charge a penalty. However, if no voluntary amendment is made by 31 January 2024, then HMRC will review and consider making a discovery assessment and charging a penalty. Where an amendment results in an underpayment of tax, interest will apply from the original due date. 

HMRC also requests that the agent submits a spreadsheet via email setting out the amendments made or any reason why no amendment is required.

Read the example letter