HMRC is requesting that returns that embrace estimated or provisional figures needs to be amended by 30 November 2023 if the precise figures are actually recognized, or by 31 December 2023 if they’re but to be found.
HMRC is sending letters to brokers throughout August to encourage them to finalise provisional 2021/22 returns earlier than the statutory deadline for amending such returns of 31 January 2024. A duplicate of the wording used for the letter could be seen here.
The letter doesn’t embrace a listing of shoppers that HMRC believes the agent has submitted provisional returns for. This may be offered on request from the agent.
The letter makes the next requests:
- When you now have the precise figures, please submit amended returns by 30 November 2023.
- When you don’t have the precise figures, it’s essential to discover these as quickly as attainable and submit an amended return by 31 December 2023.
- When you’ve amended the returns, please verify settlement to make use of e-mail and ship us [HMRC] a spreadsheet by way of e-mail setting out, for every return, the title, redacted UTR and distinction between the provisional and precise figures.
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