HMRC Nudge Letter Response Guide and Client Letter

A practical guide to HMRC “one to many” nudge letters, with a client letter, a reply to HMRC, guidance on certificates of tax position and disclosure routes, and a review record.

Editable Word document
10
10pages
Guidance notes included
aml consultancy solutions

Accountancy practice – client documents

HMRC Nudge Letter Response Guide and Client Letter

About this document

What it’s for

HMRC sends “one to many” or “nudge” letters to groups of taxpayers it believes may have undeclared income or gains – for example from overseas assets, cryptoassets, rental property, online sales or dividends. This pack gives your team a step-by-step response procedure, a client letter explaining the position, a reply letter to HMRC and a review record.

When to use it

  • When a client receives a nudge or campaign letter, or HMRC sends one to you as agent
  • When HMRC asks a client to sign a certificate of tax position
  • When a client asks you whether they need to do anything

What’s inside

The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.

  • Part 1 – Response guide for the firm
  • What nudge letters are
  • Step-by-step procedure
  • Possible outcomes
  • Certificates of tax position
  • Time limits and penalties
  • Please do not

How to complete it

  • Follow the procedure in Part 1 and complete the review record
  • Choose the client letter option that matches your findings
  • Use the HMRC reply only after the client has approved it

Key points to check

  • The response date in HMRC’s letter
  • Whether any error was careless or deliberate – this drives time limits and penalties

Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.

Included in the pack

Accountancy practice – client documents

£20

for every document in this category

Editable Microsoft Word files

Guidance notes in every document

Written for UK businesses

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