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From 1 February 2023, HMRC will stop issuing option to tax notification receipt letters. Options notified to HMRC before this date, will get a standard option to tax notification receipt.
The department states that taxpayers should email option to tax notifications to: optiontotaxnationalunit@hmrc.gov.uk.
The following information should be included in the subject line:
- property address, including postcode; and
- effective date of the option to tax notification.
The automated response will have the date when the notification was received by HMRC. A notification sent other than by email, will not get an acknowledgement or receipt, although HMRC will respond if it needs more information.
