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HMRC letter codes · One-to-many letters

OTM000568Letter to agents about possible errors in clients’ Self Assessment returns

Published by its source on 24 July 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

OTM000568 is the name of the file in which CIOT publishes this HMRC letter to agents. The number is not printed in the letter text. The letter is headed “Please check your clients’ Self-Assessment Tax Returns for potential errors for year ended 5 April 2023”, and this published copy has a placeholder where the case reference belongs.

“Please check your clients’ Self-Assessment Tax Returns for potential errors for year ended 5 April 2023 … quote the case reference CFSS-XXXXX”

CIOT: copy of HMRC letter file OTM 000568, published on its page · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about OTM000568. Each fact has its source and the day it was checked beside it.

What it is

HMRC's letter file OTM000568 says HMRC had been checking the agent's clients' Self Assessment returns for the year ended 5 April 2023 and that in some cases what they declared does not match P14 and P11D details their employers gave HMRC, or information HMRC has about their Child Benefit.

“We’ve been checking your clients’ Self Assessment tax returns for year ended 5 April 2023. We’ve found that in some cases, what they’ve declared doesn’t match either: … P14 and P11D details their employers have given us … information we have about their Child Benefit.”

CIOT: copy of HMRC letter file OTM 000568, published on its page · checked 14 October 2026

HMRC's letter file OTM000568 says it is not a formal enquiry or compliance check.

“This isn’t a formal enquiry or compliance check.”

CIOT: copy of HMRC letter file OTM 000568, published on its page · checked 14 October 2026

When HMRC sends it

CIOT said, on its page for the HMRC letter file OTM000568, that the letters were being sent by HMRC’s Agent Compliance Team (ACT) to agents who had multiple clients exhibiting a P11D risk and/or P14 risk and/or High Income Child Benefit Charge (HICBC) risk.

“The letters are being sent by HMRC’s Agent Compliance Team (ACT) and are being sent to agents who have multiple clients exhibiting a P11D risk and/or P14 risk and/or High Income Child Benefit Charge (HICBC) risk”

CIOT: HMRC One to Many Agent Letter – Discrepancies in Clients’ Self Assessment Tax Returns for the year ended 5 April 2023 · checked 14 October 2026

What it asks

HMRC's letter file OTM000568 said HMRC would like to call the agent in the next few weeks to say which clients' returns it thought might need amending.

“We’d like to call you in the next few weeks; to let you know which clients’ returns we think may need amending.”

CIOT: copy of HMRC letter file OTM 000568, published on its page · checked 14 October 2026

Free help and HMRC contacts

HMRC's letter file OTM000568 points to GOV.UK, search “Compliance checks”, for help and support.

“Go to GOV.UK and search: … ‘Compliance checks’, for help and support”

CIOT: copy of HMRC letter file OTM 000568, published on its page · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.