If your client has not provided the information you need to complete their tax return, you can issue an L letter. This letter will remind your clients to provide information.
You can issue a reminder letter in myIR from the 'Intermediary centre' or through self-service.
The L letter is only available between 1 August and 15 February the following year
If there is a reason you cannot file a return by 31 March, we’ll change your client’s status to deferred (D status). We can only change your client’s status if they have an L letter or a granted extension of time status.
We’ll delay asking for outstanding returns for clients with D status.
The D status can be requested in myIR from the 'Intermediary centre' between 1 August and 30 March the following year.
You will need to contact your account manager if you cannot file a return or delays are ongoing.