MoD have advised us that all AA letters relevant to the 2020 - 2021 tax year will be issued by 6 October 2021.
Letters are sent only to those who have breached the AA limit for the tax year in question. If you receive a letter do not ignore it.
You first need to establish if you have a tax charge to pay and the HMRC online AA calculator can help you to do this. If you do not have a tax charge then you do not need to take any further action. However, if you do have a tax charge then you will need to complete a self-assessment tax return.
The MoD issues a helpful guide for those who receive AA letters and this can be found here. It also provides help on completion of the self-assessment tax return.
For those who need to complete a tax return please remember that the deadline for online submission is 31st January 2022.