Nudge letters are a powerful tool for tax compliance, says Sarah Mawson.
It’s no secret that HMRC’s use of nudge letters has become a key method in their attempt to improve tax compliance. These letters are designed to encourage taxpayers to self-correct errors in their tax affairs. While these letters can appear as a friendly reminder, their growing use signals a shift toward a more active HMRC with a renewed focus on upstream compliance. In this article, we explore the purpose of nudge letters, their effectiveness, and examine some of the ongoing campaigns that HMRC is focusing on in 2025.
Download the full article below: