HMRC letters about business asset rollover relief
Last reviewed 1 October 2026 · How Tax Letters checks its facts
- What this campaign is
- Provisional rollover claims from 2022 to 2023 returns need finalising.
- Who it goes to
- Individuals
- When
- Jul 2026
- Recorded from
- Ross Martin tracker, 18 Aug 2026
Tax Letters tracks this campaign in the living campaign tracker. A full plain-English guide for it is not written yet, and we would rather say that than pad a page. What we publish for every letter holds here too: most one-to-many reply windows are set by the letter rather than by law, ignoring one still has real consequences, and anything that mentions a penalty, an assessment or an appeal can carry a fixed legal deadline. How HMRC letter deadlines actually work.
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