The changes are designed to allow HMRC to complete notification actions more efficiently and continue to meet legislative and security obligations.

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.

This follows last September’s decision to temporarily replace acknowledgement letters with a receipt letter, confirming an option to tax notification had been received, and recorded by HMRC.

The HMRC guidance states: ‘You should send an option to tax notification by email to: [email protected]. In the subject line you’ll need to include the property address, including postcode; and effective date of the option to tax notification.

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