Understanding Request 147C Letters
A Request 147C letter, typically associated with tax authorities like HMRC, is an official communication used to request specific information or documentation from an individual or business. These requests are often related to tax compliance, investigations, or audits. Responding promptly and accurately to a 147C letter is crucial to avoid potential penalties or further scrutiny.
When Are 147C Letters Issued?
Authorities might issue a 147C letter when there’s a discrepancy in reported income, deductions, or credits, or when they require additional information to verify your tax filings. They might also be sent as part of a routine audit or review process. Ignoring such a request can lead to serious consequences; therefore, understanding its purpose and responding appropriately is essential.
Sample 147C Letters (Templates)
Here are some sample 147C letters that you can adapt. Remember to tailor them to your specific situation and always include accurate information.
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number], requesting information regarding [Briefly state what the letter is asking for].
[Provide the requested information clearly and concisely].
I have attached [List any documents attached] as requested.
If you require any further information, please do not hesitate to contact me.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Request for Extension – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number]. I require additional time to gather the information requested.
The reason for this request is [Explain the reason for needing more time. Be specific. For example, “I am currently awaiting documentation from a third party.”]
I respectfully request an extension until [New Date] to provide the requested information.
I apologize for any inconvenience this may cause.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Acknowledgment and Inquiry – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing to acknowledge receipt of your letter dated [Date of HMRC Letter], reference number [Reference Number]. I am currently reviewing the request for information.
Before proceeding, I would appreciate clarification on [Specific question about the request. For example, “the specific time period you are inquiring about”].
Once I receive this clarification, I will promptly provide the requested information.
Thank you for your time and attention to this matter.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Response to Request 147C – [Reference Number] – Information No Longer Available
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number], requesting information regarding [Briefly state what the letter is asking for].
Unfortunately, the requested information is no longer available due to [Explain why the information is no longer available. Be specific and honest. For example, “the records were destroyed in accordance with our company’s record retention policy after [Date]”].
I apologize for any inconvenience this may cause. I can provide [Offer any alternative information or documentation that might be helpful.]
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Request for Clarification – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number]. To ensure I provide the correct information, I require clarification on the following:
Could you please specify [Specific question about the scope of the request, e.g., “the exact period for which you require bank statements”?]
Your clarification will enable me to respond accurately and efficiently.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Response to Request 147C – [Reference Number] – Partial Information
Dear Sir/Madam,
In response to your letter dated [Date of HMRC Letter], reference number [Reference Number], I am providing the following information at this time: [List the information you are providing].
I am still gathering the remaining information and expect to have it available by [Date]. I will forward it to you as soon as possible.
Thank you for your patience.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Request to Reschedule Meeting – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number], regarding a meeting scheduled for [Date and Time].
Due to [Reason for needing to reschedule, e.g., “a prior unavoidable business commitment”], I am requesting to reschedule our meeting. I am available on [List available dates and times].
I apologize for any inconvenience this may cause.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Confirmation of Information Provided – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number]. To the best of my knowledge, the information you are requesting was previously provided on [Date] via [Method, e.g., “email,” “post”].
Please let me know if you require me to resubmit this information. I can also provide proof of previous submission if necessary.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Request for Legal Basis – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number]. To fully understand the scope and requirements of your request, I kindly request you to provide the specific legal basis or statutory authority under which this information is being sought.
Understanding the legal basis will ensure my response is accurate and compliant with all applicable regulations.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Response to Request 147C – [Reference Number] – Confidential Information
Dear Sir/Madam,
In response to your letter dated [Date of HMRC Letter], reference number [Reference Number], I must advise that some of the information requested is considered confidential under [Relevant Legislation/Agreement – e.g., “client confidentiality agreement,” “GDPR”].
Before I can release this information, I require clarification on the legal grounds under which you are entitled to access it, and confirmation that appropriate safeguards will be put in place to protect its confidentiality. I am willing to discuss this further to find a compliant solution.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Request for Copy of Original Document – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number]. To fully understand the context of your request, I would be grateful if you could provide me with a copy of the original document you are referring to in your request (specifically, [mention document name or brief description if known]).
Having a copy of the document will enable me to accurately provide the information you require.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Response to Request 147C – [Reference Number] – Request for Assistance
Dear Sir/Madam,
I am writing in response to your letter dated [Date of HMRC Letter], reference number [Reference Number]. I have carefully reviewed your request, however, I am struggling to fully understand what specific information you require from me.
Would it be possible to arrange a call or meeting to discuss your request in more detail? I am available on [list available dates/times]. Alternatively, if you could provide further clarification in writing, it would be greatly appreciated.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Response to Request 147C – [Reference Number] – Information held by Third Party
Dear Sir/Madam,
In response to your letter dated [Date of HMRC Letter], reference number [Reference Number], I wish to inform you that the information you are requesting is held by a third party, specifically [Name of Third Party], located at [Address of Third Party]. They can be contacted at [Phone number or email of third party, if available].
You may need to contact them directly to obtain the required information. I have notified [Name of Third Party, if you contacted them] about your potential inquiry.
Sincerely,
[Your Name/Company Name]
[Your Name/Company Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
[HMRC/Authority Name]
[Authority Address]
Subject: Acknowledgement and Intent to Seek Professional Advice – Response to Request 147C – [Reference Number]
Dear Sir/Madam,
I am writing to acknowledge receipt of your letter dated [Date of HMRC Letter], reference number [Reference Number]. I am taking your request seriously and intend to seek professional advice from a tax advisor/accountant to ensure I respond appropriately and accurately.
I will respond to your request as soon as possible after receiving professional guidance. I anticipate this will be within [Number] days/weeks. Thank you for your patience.
Sincerely,
[Your Name/Company Name]
Conclusion
Responding to a Request 147C letter requires careful attention and a prompt, accurate response. Utilize the provided samples as a starting point, tailoring them to your specific circumstances. If you are unsure about how to respond, seeking professional advice from a tax advisor or accountant is always recommended to ensure compliance and avoid potential penalties.
