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Sent to higher and basic rate taxpayers
Form SA252 requires taxpayers who are not in self assessment to contact HMRC if they think they are paying too much or not enough tax.
This year, the department has decided to send form SA252 to higher rate taxpayers and basic rate taxpayers with more complex affairs: for example, people who have paid tax at higher rate in the past or who are in receipt of new sources of income.
These forms will be posted in late November, although they will be dated 19 November because this is a bulk processing issue.
The Revenue has confirmed it will not be sending copies of the letter to agents, but added that it does include a request that taxpayers show the letter to their tax adviser if they have one.
