CompC2ABMMLetter about income from breeding or selling animals, with a disclosure route

HMRC's letter CompC2ABMM tells the reader HMRC has information that shows they have earned money from the breeding or sale of animals and believes they have not told HMRC about some or all of it.

“CompC2ABMM … We have information that shows you’ve earned money (income) from the breeding or sale of animals. We believe that you haven’t told us about some or all of this income.”

ICAEW: HMRC letter CompC2ABMM, as published with its tax news item · checked 14 October 2026

ICAEW said, in the news item with HMRC's letter CompC2ABMM, 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 CompC2ABMM, that two types of letter were being sent so HMRC could test different communication methods, and that in one of the two letters it is noted that a person who fails to act could face a criminal investigation. The news item does not say which of the two letters that is.

“Two types of letter are being sent in order for HMRC to test different communication methods. In one of the letters, it is noted that if a person fails to act they could face a criminal investigation.”

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

HMRC's letter CompC2ABMM says the reader must tell HMRC about undeclared income or the correct amount of income, and that this can be done by making a voluntary disclosure.

“CompC2ABMM … You must tell us about your undeclared income or the correct amount of income. You can do this by making a voluntary disclosure.”

ICAEW: HMRC letter CompC2ABMM, as published with its tax news item · checked 14 October 2026

ICAEW said, in the news item with HMRC's letter CompC2ABMM, 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 CompC2ABMM says that if the reader does not respond or start the disclosure process by the date in the letter, HMRC may start a check into their tax affairs, and that the reader could have to pay a higher penalty or face criminal investigation in the cases it lists.

“If you don’t respond or start the disclosure process by [DATE], we may start a check into your tax affairs. You could have to pay a higher penalty or face criminal investigation if: … you don’t reply … we find that you haven’t declared the right amount of income or paid the right amount of tax”

ICAEW: HMRC letter CompC2ABMM, as published with its tax news item · checked 14 October 2026

HMRC's letter CompC2ABMM points to GOV.UK, search “Tell HMRC about underpaid tax from previous years”, and to the steps there.

“CompC2ABMM … Go to GOV.UK and search 'Tell HMRC about underpaid tax from previous years' and follow the steps.”

ICAEW: HMRC letter CompC2ABMM, as published with its tax news item · checked 14 October 2026

HMRC's letter CompC2ABMM 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”.

“CompC2ABMM … 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 CompC2ABMM, as published with its tax news item · checked 14 October 2026