OTM000778Letter asking a reader to update a Self Assessment return with final figures

The rounded figures letter in LITRG's OTM000778 files has the same heading, “Please update your Self Assessment tax return with final figures”.

“Please update your Self Assessment tax return with final figures”

LITRG: copy of HMRC letter file OTM000778, the rounded figures version, published on its page · checked 14 October 2026

LITRG's page offers two example HMRC letters, filed on its site under the name OTM000778, one about provisional figures and one about rounded figures.

“We have examples of the HMRC letters available to view: … Letter about provisional figures … Letter about rounded figures”

LITRG: HMRC ‘nudge’ letters: what you need to do if you included provisional or round sums in your self assessment tax return for 2024/25 · checked 14 October 2026

The provisional figures version of HMRC's letter file OTM000778 says HMRC is writing to remind the reader that their Income Tax Self Assessment return for the year ended 5 April 2025 included one or more provisional figures.

“We’re writing to remind you that your Income Tax Self Assessment return for the year ended 5 April 2025 included one or more provisional figures.”

LITRG: copy of HMRC letter file OTM000778, the provisional figures version, published on its page · checked 14 October 2026

The rounded figures version of HMRC's letter file OTM000778 says HMRC believes figures on the reader's return may be rounded rather than exact.

“We believe these may be rounded figures rather than exact figures.”

LITRG: copy of HMRC letter file OTM000778, the rounded figures version, published on its page · checked 14 October 2026

LITRG said, on the page that offers HMRC's letter file OTM000778, that HMRC had identified certain taxpayers who it thought included provisional figures or ‘round sum’ estimates in their self assessment tax return for 2024/25.

“HMRC have identified certain taxpayers who they think included provisional figures or ‘round sum’ estimates in their self assessment tax return for 2024/25.”

LITRG: HMRC ‘nudge’ letters: what you need to do if you included provisional or round sums in your self assessment tax return for 2024/25 · checked 14 October 2026

LITRG said, on the page that offers HMRC's letter file OTM000778, that HMRC had been sending out letters and follow-up text messages to some taxpayers who had not submitted a revised tax return including accurate figures.

“HMRC have been sending out letters and follow-up text messages to some taxpayers who have not submitted a revised tax return including accurate figures.”

LITRG: HMRC ‘nudge’ letters: what you need to do if you included provisional or round sums in your self assessment tax return for 2024/25 · checked 14 October 2026

The provisional figures version of HMRC's letter file OTM000778 asks the reader to check the provisional figures in their return and, if the final figures are different, to amend the return by entering them.

“Check the provisional figures in your return for year ended 5 April 2025. … If the final figures are different, amend your return by entering them.”

LITRG: copy of HMRC letter file OTM000778, the provisional figures version, published on its page · checked 14 October 2026

The provisional figures version of HMRC's letter file OTM000778 says that if the provisional figures turned out to be accurate, the reader amends the return by removing the tick in box 20.

“If your provisional figures turned out to be accurate, amend your return by removing the tick in box 20.”

LITRG: copy of HMRC letter file OTM000778, the provisional figures version, published on its page · checked 14 October 2026

The provisional figures version of HMRC's letter file OTM000778 says that if the reader does not amend their return, HMRC may open an enquiry into their tax affairs.

“If you don’t amend your return, we may open an enquiry into your tax affairs.”

LITRG: copy of HMRC letter file OTM000778, the provisional figures version, published on its page · checked 14 October 2026

The rounded figures version of HMRC's letter file OTM000778 says the reader may have needed to use provisional figures to file on time, and that it is important to show this by ticking box 20 in the return and to replace the figures with final, accurate figures as soon as they have them.

“We understand you may have needed to use provisional figures to file on time. But it’s important to (both): … show this by ticking box 20 in the return … replace the figures with final, accurate figures as soon as you have them.”

LITRG: copy of HMRC letter file OTM000778, the rounded figures version, published on its page · checked 14 October 2026

The rounded figures version of HMRC's letter file OTM000778 asks the reader to check any rounded figures in their return for the tax year ended 5 April 2025 and to amend the return with the final figures, and says that if the reader does not amend it HMRC may open an enquiry to check if it is accurate.

“Check any rounded figures in your return for the tax year ended 5 April 2025. … Amend your return with the final figures. … If you don’t amend your return, we may open an enquiry to check if it’s accurate.”

LITRG: copy of HMRC letter file OTM000778, the rounded figures version, published on its page · checked 14 October 2026

The provisional figures version of HMRC's letter file OTM000778 points to GOV.UK, search “self assessment”, then “If you need to change your return”.

“Go to GOV.UK and search ‘self assessment’. Then choose ‘If you need to change your return’.”

LITRG: copy of HMRC letter file OTM000778, the provisional figures version, published on its page · checked 14 October 2026

LITRG says, on the page that offers HMRC's letter file OTM000778, that a reader on a low income who cannot afford a professional tax adviser should contact the tax charity TaxAid, who may be able to assist.

“If you are on a low income and cannot afford to pay for a professional tax adviser, you should contact the tax charity TaxAid, who may be able to assist you.”

LITRG: HMRC ‘nudge’ letters: what you need to do if you included provisional or round sums in your self assessment tax return for 2024/25 · checked 14 October 2026