L letters
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.
D status
If there is an exceptional reason you cannot file a return by 31 March, on application we may change your client’s status to deferred (D status). We can only change your client’s status if they have an existing extension of time or have received an L letter.
If D status is granted, we will delay asking for the outstanding return until after the agreed date.
You will need to contact your account manager if circumstances continue to prevent the return being filed.
D status can be requested in myIR from the 'Intermediary centre' between 1 August and 30 March the following year.