HMRC letter codes · One-to-many letters
LTAAO2(A)MMLetter saying the Business Asset Disposal Relief lifetime limit was already reached
Published by its source on 9 December 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 LTAAO2(A)MM is headed “Please check your Business Asset Disposal Relief claim”. This version says HMRC's records show the reader had exceeded the lifetime limit of £1 million before submitting their latest Self Assessment return.
“LTAAO2(A)MM … Please check your Business Asset Disposal Relief claim … Our records show that you’ve exceeded the lifetime limit of £1 million prior to submitting your latest Self Assessment return.”
CIOT: copy of HMRC letter LTAAO2(A)MM, published on its page · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about LTAAO2(A)MM. 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 LTAAO2(A)MM, that HMRC’s Wealthy Team were sending One-to-Many (or ‘nudge’) letters to about 500 taxpayers who, according to HMRC, had either exceeded the £1million Business Asset Disposal Relief (BADR) lifetime limit by making a claim in 2023/24, or had already exceeded the limit before then.
“HMRC’s Wealthy Team are sending One-to-Many (or ‘nudge’) letters to c.500 taxpayers who, according to HMRC, have either exceeded the £1million Business Asset Disposal Relief (BADR) lifetime limit by making a claim in 2023/24, or who had already exceeded the limit prior to then.”
CIOT: HMRC One to many letters and Business Asset Disposal Relief lifetime limit · checked 14 October 2026
What it asks
HMRC's letter LTAAO2(A)MM says the reader needs to amend their 2023 to 2024 Self Assessment return to remove the claim for BADR.
“You need to amend your 2023 to 2024 Self Assessment return to remove your claim for BADR.”
CIOT: copy of HMRC letter LTAAO2(A)MM, published on its page · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter LTAAO2(A)MM points to GOV.UK, search “Self Assessment tax returns”, then “If you need to change your return”.
“To amend your Self Assessment return, go to GOV.UK and search ‘Self Assessment tax returns’. Then choose ‘If you need to change your return’”
CIOT: copy of HMRC letter LTAAO2(A)MM, published on its page · checked 14 October 2026
HMRC's letter LTAAO2(A)MM gives the phone number 03000 579 222 for a reader with questions after reading the guidance.
“phone us on 03000 579 222 between 9am and 5pm, Monday to Friday”
CIOT: copy of HMRC letter LTAAO2(A)MM, 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 LTAAO2(A)MM, published on its page (checked 14 Oct 2026)
- CIOT: HMRC One to many letters and Business Asset Disposal Relief lifetime limit (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)