The First Revenue and Customs Brief of 2023 (1/2023) has been published and deals with the changes we’ve previously noted on HMRC’s approach to responding to taxpayers notifications of their option to tax on a property.
In brief, from the 1st February 2023 HMRC will stop issuing option to tax notification receipt letters to those emailing them to notify them of an option to tax.
Source Centurionvat
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