HMRC have announced changes in Revenue and Customs Brief 1 (2023).
They will stop issuing OTT receipt letters for notifications made from 1 February 2023.
Notifications should be sent by email to: firstname.lastname@example.org
The property address and the effective date of the OTT notification should be included in the subject line. The automated response should be retained for the record. Any notifications not sent by email will not receive an acknowledgement of receipt.
HMRC will no longer confirm the existence of an OTT on a particular property, unless:
- the OTT is likely to be more than six years old; or
- the request is made by a Land and Property Act receiver or an insolvency practitioner administering the property.