HMRC Nudge Letters 2025:
Autumn may be the season of colourful leaves , but for those dealing with UK tax, it’s silly season. Beyond the rush to submit tax returns, HMRC has been sending “nudge letters” — officially called one-to-many letters — to taxpayers and their advisers.
These letters are an important signal that something may have been missed. They’re not formal enquiries, but ignoring them could lead to further complications and potential penalties.
What Are HMRC Nudge Letters?
HMRC nudge letters are sent to groups of taxpayers or their agents to highlight potential compliance issues. They are part of HMRC’s approach to encourage voluntary compliance without opening a formal enquiry.
Key points about HMRC one-to-many letters:
They ask recipients to check their tax position
A response is usually requested within 30 days
They are informal, but failure to act can lead to HMRC investigations
Even though they are friendly in tone, HMRC nudge letters should be taken seriously. Acting promptly can prevent unnecessary enquiries and financial consequences.
Who Is Receiving HMRC Nudge Letters?
The latest campaigns focus on two areas that are particularly relevant for advisers and clients alike:
1. 60-Day CGT Returns for UK Property Sales
Individuals who have sold UK residential property may need to submit a 60-day Capital Gains Tax (CGT) return.
Letters are sent before the 60-day deadline as a reminder
HMRC encourages taxpayers to check their position early
Professional advisers can help clients ensure compliance and avoid penalties
2. Temporary Non-Resident UK Tax Rules
HMRC is also contacting people who were non-UK resident for at least one tax year since 2018–19 and meet the conditions to be treated as temporary non-resident.
They may have:
Received income or gains while abroad
Failed to declare income or gains when returning to the UK
Potential tax obligations under the temporary non-residence rules, which apply within five full tax years after returning
Tip: Reviewing overseas income early can prevent unexpected tax liabilities and HMRC enquiries.
Why Responding Early Matters
Even though HMRC nudge letters are informal, they are a clear sign to act. Responding promptly can:
Avoid penalties and formal HMRC enquiries
Ensure compliance with UK tax rules
Give peace of mind to clients and advisers
For advisers, this is an opportunity to proactively support clients, strengthen relationships, and demonstrate value.
How We Can Help
Whether you are:
A professional adviser supporting clients
An individual taxpayer unsure about property sales, temporary non-residence, or 60-day CGT returns
…we can review your position, check for errors or omissions, and advise on the best next steps.
Don’t wait for HMRC to chase — act now to put your affairs in order.
Call to Action
If you or your clients have received an HMRC nudge letter, or want guidance on temporary non-residence and UK property tax, contact us today. Early action ensures compliance and prevents unnecessary stress.
