HMRC letter codes · One-to-many letters
GHO1MMLetter about a Gift Hold-over Relief claim
Published by its source on 31 August 2023. 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 GHO1MM is headed “Please check your Gift Hold-over Relief claim”.
“GHO1MM … Please check your Gift Hold-over Relief claim”
CIOT: copy of HMRC letter GHO1MM, published on its page · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about GHO1MM. Each fact has its source and the day it was checked beside it.
When HMRC sends it
CIOT said, on its page for HMRC's letter GHO1MM, that HMRC was issuing One to Many (or ‘nudge’) letters from the end of August 2023 to taxpayers who had made a gift holdover claim in their 2021/22 tax returns but either did not submit the necessary claim form or submitted a form unsigned by the donor and recipient.
“HMRC are issuing One to Many (or ‘nudge’) letters from the end of August 2023 to those taxpayers who made a gift holdover claim in their 2021/22 tax returns, but either did not submit the necessary claim form, or the submitted form was unsigned by the donor and recipient.”
CIOT: HMRC nudge letters for gift holdover relief claims · checked 14 October 2026
HMRC's letter GHO1MM says it is written because the reader included a Gift Hold-over Relief (GHO) claim in their 2021 to 2022 Self Assessment tax return.
“We’re writing to you because you included a Gift Hold-over Relief (GHO) claim in your 2021 to 2022 Self Assessment tax return.”
CIOT: copy of HMRC letter GHO1MM, published on its page · checked 14 October 2026
What it asks
HMRC's letter GHO1MM says the reader needs to amend their 2021 to 2022 Self Assessment return to remove the claim for GHO or submit the completed and signed claim form.
“You need to amend your 2021 to 2022 Self Assessment return to remove your claim for GHO or submit the completed and signed claim form.”
CIOT: copy of HMRC letter GHO1MM, published on its page · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter GHO1MM points to GOV.UK, search “HS295”, where the claim form is at the bottom of the page.
“To find the form, go to GOV.UK and search ‘HS295’, scroll to the bottom of that page and you will find the claim form.”
CIOT: copy of HMRC letter GHO1MM, published on its page · checked 14 October 2026
HMRC's letter GHO1MM gives the phone number 03000 575 687 for a reader with questions after reading the guidance.
“phone us on 03000 575 687 between 9am and 5pm, Monday to Friday”
CIOT: copy of HMRC letter GHO1MM, published on its page · 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.
- CIOT: copy of HMRC letter GHO1MM, published on its page (checked 14 Oct 2026)
- CIOT: HMRC nudge letters for gift holdover relief claims (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)