CompC1ABMMLetter about income from breeding or selling animals

HMRC's letter CompC1ABMM tells the reader HMRC has information that shows they have earned money from the breeding or sale of animals and believes they may not have told HMRC about some or all of it.

“CompC1ABMM … We have information that shows you’ve earned money (income) from the breeding or sale of animals. We believe you may not have told us about some or all of this income.”

ICAEW: HMRC letter CompC1ABMM, as published with its tax news item · checked 14 October 2026

ICAEW said, in the news item with HMRC's letter CompC1ABMM, that HMRC was writing to people it believed might have failed to pay tax on income from the breeding or sale of animals, including dogs and cats.

“HMRC is writing to people it believes may have failed to pay tax on income from the breeding or sale of animals, including dogs and cats.”

ICAEW: Animal breeders in HMRC’s sights · checked 14 October 2026

ICAEW said, in the news item with HMRC's letter CompC1ABMM, that the letter states a person with income to declare for a previous tax year should tell HMRC using the voluntary disclosure online service, within 30 days of the date of the letter.

“If the person has income to declare for a previous tax year, the letter states that they should tell HMRC … using the voluntary disclosure online service … This should be done within 30 days of the date of the letter.”

ICAEW: Animal breeders in HMRC’s sights · checked 14 October 2026

HMRC's letter CompC1ABMM says a reader with undeclared income can tell HMRC online and pay any tax owed, which the letter calls a voluntary disclosure.

“CompC1ABMM … If you have any undeclared income, you can tell us online and pay any tax you owe. We call this a voluntary disclosure.”

ICAEW: HMRC letter CompC1ABMM, as published with its tax news item · checked 14 October 2026

HMRC's letter CompC1ABMM points to GOV.UK, search “Tell HMRC about underpaid tax from previous years”, and to the steps there.

“CompC1ABMM … To do this, go to GOV.UK and search 'Tell HMRC about underpaid tax from previous years' and follow the steps.”

ICAEW: HMRC letter CompC1ABMM, as published with its tax news item · checked 14 October 2026

HMRC's letter CompC1ABMM says anyone whose health or personal circumstances make it difficult to deal with HMRC can tell HMRC, and points to GOV.UK, search “get help from HMRC if you need extra support”.

“CompC1ABMM … If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell us. … For more information, go to GOV.UK and search ‘get help from HMRC if you need extra support’.”

ICAEW: HMRC letter CompC1ABMM, as published with its tax news item · checked 14 October 2026