If your letter is not listed here, you can:

Corporation Tax — declare your associated companies when claiming Marginal Relief

HMRC may contact you by letter if our records show that you have not declared associated companies on a Company Tax Return when claiming Marginal Relief.

Associated companies reduce the profit limits for Marginal Relief and could mean more Corporation Tax is due.

If contacted by letter, you must:

• check all your Company Tax Returns for accounting periods from 1 April 2023 onwards

If you believe your returns are correct, tell us why.

If you do not respond, we may take further action, including opening a compliance check.

Self Assessment registration — unpaid tax on income

HMRC may contact you by letter to let you know that you’ve been registered for Self Assessment. This is because you may owe tax on income from:

The letter will tell you:

• when our records show that you received this income
• how and when you need to tell HMRC about unpaid tax
• how to get extra support from HMRC

Letter CA2490 — Home Responsibilities Protection eligibility

HMRC will send you a letter if we think you may have missing Home Responsibilities Protection (HRP).

We want to help you make sure you receive the right amount of State Pension, so we’re asking you to check if you were eligible for HRP between 1978 and 2010. You may have been eligible if you received Child Benefit for a child under 16.

The letter will tell you how you can check if you’re eligible to claim missing Home Responsibilities Protection and how to make a claim.

HMRC will contact you by letter if we think you may have paid too much in your National Insurance contributions.

We will ask you for information about your past employment.

We will tell you which tax years we need information for and we will include details of employers we have on our records.

The letter will ask you to reply by either:

• completing and posting the paper form attached with the letter

We will then review the details you provide and confirm if you are due a refund.

HMRC may contact you by letter if you’re a young person with a matured Child Trust Fund.

The letter will tell you:

• where your Child Trust Fund account is held
• the Child Trust Fund provider’s contact details

The letter will ask you to contact your Child Trust Fund provider who will:

• confirm how much is in your account
• tell you how to access your money

HMRC will contact you by letter to tell you that our records show that a payment is overdue.

The letter will tell you:

• what happens if you do not pay or call us within 28 days of receiving the letter

You must not ignore this letter.

HMRC will contact you by letter to tell you there is an overdue payment on your Simple Assessment tax bill.

The letter will tell you:

• if you cannot pay in full now, to call HMRC on 0300 322 7835
• what happens if you do not pay or call us within 28 days of receiving the letter

You must not ignore the letter.

Letter LCL2REG2MM — Class 2 National Insurance contributions and your State Pension

HMRC will contact you by letter if you declared self-employed or partnership income on a tax return for any tax year from 2015 to 2016 up to and including 2023 to 2024, but did not register to pay Class 2 National Insurance contributions.​

We will only contact you if:

• you are at or within 2 years of State Pension age
• those years are not already qualifying years for State Pension purposes

The letter will ask you to contact the Department for Work and Pensions (DWP) before deciding whether to pay Class 2 National Insurance contributions.

DWP will tell you what effect paying Class 2 National Insurance contributions for those years may have on your State Pension entitlement.

Letter NI Refunds 1 — National Insurance refunds for a deceased person

HMRC will contact you by letter if you are a representative of a deceased person and we think the deceased paid too much National Insurance contributions. The letter will ask you to claim a refund of the contributions they made.

The letter will ask you to either:

• contact HMRC using the telephone number at the top of the letter
• complete and post the paper form attached with the letter

Letter NISPAR1MM — National Insurance contributions paid over State Pension age

HMRC may contact you by letter if our records show that you continued to pay National Insurance contributions after reaching State Pension age. We may invite you to claim a refund.

The letter will ask you to either:

• contact HMRC using the National Insurance helpline

We will review your National Insurance record and confirm if you are due a refund.

Letter OCA300 — repayment of student loan deductions

HMRC will contact you by letter to tell you there is a repayment of student loan deductions due.

We will include details of why the repayment is due and the employer you worked with at the time.

We will ask for personal information to allow us to make a faster repayment.

You can contact the Income Tax: general enquiry helpline to confirm this request is genuine.

Letter VPCF1 — decision to cancel your VAT registration

As part of HMRC’s VAT registration security procedures, we check registrations to test their intention to trade is valid.

If we believe you are not eligible to be registered for VAT, you may receive a letter from us advising of our intention to deregister you.

If you send us information to show you’re eligible for registration within 30 days, you will stay registered. This means you will be able to manage your VAT records with HMRC.

We will let you know what information and documents to provide. If this is not sent within 30 days HMRC will deregister the business from VAT.

You can contact the VAT: general enquiries helpline if you need further support or you’re not sure if the letter is genuine.

Possible involvement in tax avoidance

HMRC will contact you by letter to warn you of your possible involvement in tax avoidance.

You will receive a letter when:

• our systems show you may be using, or have used, employment arrangements that involve tax avoidance
• HMRC publishes information about tax avoidance arrangements, and the people involved in the supply and marketing of them

The letter will tell you:

• how to check if your employment arrangements may involve tax avoidance
• the risks of using tax avoidance arrangements
• about the support available to help you

We want to make you aware of our concerns as early as possible, so you do not build up a large tax bill.

You must not ignore the letter.

Find out more about tax avoidance and HMRC’s don’t get caught out campaign.

Self Assessment — claiming a repayment

You may get a letter from HMRC asking you to contact us about your repayment claim.

We may ask you to send more information to verify your claim.

You must respond to the letter so we can make any repayments owed to you as soon as possible.

You can contact the Self Assessment: general enquiries helpline if you need further support or you’re not sure if the letter is genuine.

HMRC will contact you by letter to explain we are reviewing a Self Assessment repayment claim linked to your Unique Taxpayer Reference (UTR) number.

You will receive a letter from us if we believe you do not meet the criteria for submitting a Self Assessment tax return.

The letter will ask you to:

• contact HMRC using the phone number given on the letter within 30 days if you disagree
• explain why you meet the Self Assessment criteria

If you do not contact HMRC within 30 days, we will not:

• issue a repayment of income tax to you
• send you a notice to file a Self Assessment tax return in future

HMRC may contact customers who have debts or outstanding returns to: 

• update their personal or business address

HMRC may also remind you of payment or return submission deadlines becoming due. 

The messages will either: 

• direct you to the GOV.UK website
• ask you to contact HMRC by phone on 0300 200 3844

The messages will not include or ask for any personal or financial information.

Other letters you should check

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