HMRC letter codes · One-to-many letters
CompC1LPLR(A)MMCovering letter to agents about property lettings letters
Published by its source on 28 November 2024. A date in the letter that has passed stays passed: what a passed date means.
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
HMRC's letter CompC1LPLR(A)MM is a covering letter that encloses a copy of the letter HMRC sent to the agent's client.
“CompC1LPLR(A)MM … Please find enclosed a copy of the letter that we have sent to your client”
ICAEW: HMRC letter CompC1LPLR(A)MM, as published with its tax news item · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CompC1LPLR(A)MM. Each fact has its source and the day it was checked beside it.
When HMRC sends it
ICAEW said, in the news item that lists HMRC's covering letter for agents, CompC1LPLR(A)MM, that HMRC was writing to taxpayers it suspected of failing to declare taxable income from property lettings and/or a taxable profit on the sale of a property.
“HMRC is writing to taxpayers it suspects of failing to declare taxable income from property lettings and/or a taxable profit on the sale of a property. … HMRC covering letter for agents”
ICAEW: HMRC nudges taxpayers to declare property income and gains · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter CompC1LPLR(A)MM points the agent to GOV.UK, search “HMRC Charter”, for the service and standard of behaviour to expect from HMRC.
“CompC1LPLR(A)MM … To find out about the service and standard of behaviour you can expect from us, please go to GOV.UK, search 'HMRC Charter'.”
ICAEW: HMRC letter CompC1LPLR(A)MM, as published with its tax news item · checked 14 October 2026
HMRC's letter CompC1LPLR(A)MM points the agent to GOV.UK, search “HMRC standard for agents”, for the standards tax agents are expected to follow.
“CompC1LPLR(A)MM … For the standards tax agents are expected to follow, go to GOV.UK, and search 'HMRC standard for agents'.”
ICAEW: HMRC letter CompC1LPLR(A)MM, as published with its tax news item · checked 14 October 2026
Free help first
These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- ICAEW: HMRC letter CompC1LPLR(A)MM, as published with its tax news item (checked 14 Oct 2026)
- ICAEW: HMRC nudges taxpayers to declare property income and gains (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)