Helping you prosper
Why is HMRC getting in touch?
HMRC is reviewing tax returns that include provisional or estimated figures, as well as returns where figures appear to have been rounded. If your return falls into either category, you may receive a letter asking you to take action within 35 days of the date of issue.
The aim is to ensure HMRC holds accurate, final figures and to resolve any outstanding queries without opening a formal enquiry.
What HMRC is asking you to do
If you entered provisional figures on your return, you should now:
- replace provisional figures with final, accurate figures, once these are available, or
- remove the provisional indicator (box 20) if the figures shown are now correct
If HMRC believes figures have been rounded, the letter will highlight the specific entries and ask you to update them with precise amounts where required.
If the figures HMRC has queried are already correct and complete, no changes are needed. However, it is still important to review the letter and confirm this.
The 35‑day deadline
In all cases, HMRC allows 35 days from the date of the letter for you to respond and make any necessary updates. HMRC has indicated that submitting the required information within this timeframe should avoid the need to open a formal enquiry into your tax return.
Ignoring the letter or missing the deadline could increase the risk of further scrutiny.
How UHY can help
We strongly recommend that you do not delay. If you receive a letter from HMRC and are unsure what action is required, or whether your figures need updating, we can help.
At UHY, we regularly support clients with Self Assessment reviews, amendments and HMRC correspondence.
We can:
- Review the figures HMRC has queried
- Confirm whether updates are required
- Submit amendments on your behalf where needed
- Liaise with HMRC to help keep matters moving smoothly
If you have received one of these letters, please contact us as soon as possible so we can ensure everything is dealt with well before the 35‑day deadline.
