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HMRC internal manual

Compliance Handbook

The One to Many Approach: implementing a one to many approach: issuing the message

An OTM approach requires sending a large number of similar messages to customers.

Campaigns and Projects (C&P) in ISBC have extensive experience of using mail merge technology to issue thousands of letters very quickly. If you are sending a message by letter, you will need to agree the format in which the letter will be delivered with the issuer to enable the mail merge facility to be used effectively.

It is important that whoever issues the messages will need to agree the issue date well in advance. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)