HMRC ‘nudge’ letters: what you need to do if you included provisional or round sums in your self assessment tax return for 2024/25
HMRC have identified certain taxpayers who they think included provisional figures or ‘round sum’ estimates in their self assessment tax return for 2024/25. HMRC have been sending out letters and follow-up text messages to some taxpayers who have not submitted a revised tax return including accurate figures. We explain below what you need to do if you have received one of these letters.
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Why are HMRC sending these letters?
There are strict deadlines for submitting your self assessment tax return. For example, for most people the deadline for submitting your 2024/25 tax return on paper was 31 October 2025, and for submitting it online was 31 January 2026. Unless you have a good reason for missing the deadline, you will receive a late filing penalty.
Sometimes, you may not have all the information you need to be able to complete your tax return accurately and submit it on time. If this is the case, you can use a provisional figure. This means you can submit your tax return before the deadline.
It is important to submit a revised tax return, with accurate figures, once you have obtained the final information.
HMRC have reviewed 2024/25 tax returns that were submitted early for provisional figures and round sums. If you have included such figures in your tax return, HMRC want to remind you to amend the tax return. The normal amendment window is 12 months from 31 January following the end of the tax year. So, for 2024/25 tax returns, the normal deadline for making amendments is 31 January 2027. However, HMRC are encouraging you to make the amendment sooner rather than later – your letter will specify a deadline.
These letters and text messages form part of an HMRC one to many campaign (also known as an OTM campaign). A one to many campaign is when HMRC send out a standard message related to a specific topic to multiple taxpayers. HMRC use one to many campaigns for different reasons. This one to many campaign is intended to encourage you to check the figures on your self assessment tax return and amend the tax return where appropriate.
HMRC are not sending letters to all taxpayers that submitted a tax return containing provisional or rounded figures. Even if you don’t receive a letter from HMRC asking you to amend your tax return, you should still consider the guidance in this article.
What should I do if I receive a letter?
Do not ignore the letter.
You should read the letter carefully and check your tax return for the tax year 2024/25.
What if I included provisional sums in my tax return?
If HMRC think you have included one or more provisional sums in your tax return for 2024/25, they are asking you to check the provisional figures and to see if you now have final figures available.
If the final figures differ from the provisional figures, you need to amend your tax return for 2024/25. There is guidance on amending a tax return on our website.
If the final figures are the same as the provisional figures, you still need to amend your tax return. When you submitted the original tax return containing the provisional figures, you probably ticked a box to indicate that the tax return contained provisional figures. You need to amend the tax return to remove the tick (this will be in box 20 on page TR8 of the paper tax return).
Remember to submit the amended return.
As noted above, the normal deadline for making an amendment to your tax return for 2024/25 is 31 January 2027. HMRC are asking you to make the amendment before that date. If you have the information available, it is a good idea to make the amendment as soon as you can, because amending the tax return extends the enquiry window for HMRC.
If you are not able to meet the deadline set out in HMRC’s letter, we suggest you contact HMRC’s Self Assessment Helpline. You may have included a note in your original tax return to indicate when the final information would be available. However, we understand that HMRC will not have looked at such notes before sending these letters, so it will not stop them opening an enquiry into the tax return.
What if I included round sums in my tax return?
If HMRC think you have included one or more round sums in your tax return for 2024/25, they are asking you to check the round sums, which may have been provisional figures, and to see if you now have final figures available.
If the final figures differ from the round figures, you need to amend your tax return for 2024/25. There is guidance on amending a tax return on our website.
Remember to submit the amended return.
If the round sums are final and accurate, and you had not ticked that box to say that the return included provisional figures, you do not need to amend your tax return.
As noted above, the normal deadline for amending your 2024/25 tax return is 31 January 2027. HMRC are asking you to make the amendment sooner rather than later. Please note that the enquiry window for HMRC will be extended when you submit an amended tax return.
If you are not able to meet the deadline set out in HMRC’s letter, we suggest you contact HMRC’s Self Assessment Helpline. You may have included a note in your original tax return to indicate when the final information would be available. However, we understand that HMRC will not have looked at such notes before sending these letters, so it will not stop them opening an enquiry into the tax return.
What if I think I do not need to amend my return?
The letter says that if you have already amended your return, or think your tax return is accurate, you do not need to do anything. However, it also indicates that if you do not amend your tax return, HMRC may open an enquiry into your tax return.
If you have checked your tax return carefully and do not think you need to amend your tax return, we suggest that you contact HMRC’s Self Assessment Helpline. They should be able to provide you with guidance as to what to do.
What if I ignore the letter?
If you do not amend your tax return or contact HMRC by the date specified in the letter, HMRC may open an enquiry into your self assessment tax return for 2024/25.
There is guidance about enquiries and compliance checks on our website.
Will I have to pay penalties and interest?
If HMRC find that you fail to take action as a result of this letter, open an enquiry and discover your tax return is inaccurate, they are likely to charge penalties. If you have not paid enough tax, you may have to pay a penalty on any late paid tax as well as interest.
There is guidance on penalties and interest on our website.
Where can I find more information and help?
We have examples of the HMRC letters available to view:
- Letter about provisional figures
- Letter about rounded figures
If you are unsure of your tax position, you should seek independent advice. If you can afford to pay a professional tax adviser, you can find more information on how to find one on our website.
If you are on a low income and cannot afford to pay for a professional tax adviser, you should contact the tax charity TaxAid, who may be able to assist you.
If your health or personal circumstances mean that you find it difficult to deal with your tax position, you may be able to get additional help from HMRC’s Extra Support Team.
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