HMRC One to Many letter - Group AIA Claims

HMRC are writing to companies which are part of a group or under common control, where they suspect Annual Investment Allowance (AIA) claims may have exceeded the permitted annual maximum. 

The letter asks recipients to review their AIA claim, factoring in any AIA claims made by group companies for the same period, and to submit any amended tax returns required within 30 days of the date of HMRC's letter. Companies which are satisfied their claims are correct are asked to confirm this to HMRC. 

HMRC have confirmed the letters will not be copied to agents, but have agreed to us sharing the template used for the letter.