HMRC letter targets animal breeders

HMRC have started issuing 'One-To-Many' letters to individuals they suspect of having received income from breeding or selling animals - particularly dogs and cats - which has not been declared to HMRC. 

The letters encourage recipients to make a voluntary disclosure to HMRC to bring their tax affairs up to date, and to register for Self-Assessment if necessary. 

We understand the letters will not be copied to recipients' agents or tax advisers, but we are able to share copies of version one and version two of the letter with permission from HMRC. 

Recipients of the letter who do not have tax advisers may need to seek professional advice before responding, to ensure any previous non-compliance with their tax obligations is addressed in the best way possible. Our Find an ATT member service can help anyone in need of assistance to find a suitable adviser.