29/05/2026
You may receive a letter from HMRC even if you are not under enquiry.
HMRC is making increasing use of what it calls "One to Many" campaigns. A One to Many letter is not a formal tax enquiry, it is a prompt issued where the data HMRC holds suggests that a tax position may need to be reviewed or corrected.
One current example: where a company has declared turnover above the £90,000 VAT threshold but is not VAT registered, HMRC is writing to ask the business to either register or confirm why registration is not required.
Other recent campaigns have targeted landlords, sole traders working through delivery and gig economy platforms, 60-day Capital Gains Tax returns on property disposals, directors with Self Assessment inconsistencies, and holders of overseas income or crypto assets.
A few points worth knowing:
- The letter does not confirm an error has been made, only that HMRC's data suggests further review is appropriate.
- Many letters include a Certificate of Tax Position. There is no legal obligation to complete it, and a written response is usually preferable.
- The correct response depends on individual circumstances.
If you have received a One to Many letter and would like assistance preparing a response, please get in touch, our team can help.