Guidance

Check genuine HMRC contact that uses more than one communication method

Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.

Sometimes HMRC uses more than one way to get in touch. For example, we may contact you by letter first before following up with an email, call or text message. This is because:

  • it can provide an extra level of security
  • it can help prepare you for the follow up contact
  • these are the contact details HMRC has for you

All the HMRC contacts listed on this page can use more than one communication method. They are in alphabetical order.

Bulk Import Reduced Data Set (BIRDS) research

From 19 December 2023 up to and including 15 February 2024 Ipsos or Paton Williamson Limited may contact you by email, letter or phone.

Ipsos and Paton Williamson Limited are conducting research on behalf of HMRC to gain better understanding of how businesses use the Bulk Import Reduced Data Set, in order to help shape future policy.

Taking part is voluntary and, if you do so, your answers and any information you give, will be:

  • confidential
  • used for research purposes only

HMRC will not be able to identify the individuals or businesses that take part, or their individual answers.

Business tax account research

From 22 January 2024 up to and including 16 February 2024, People for Research may contact you by email and phone.

HMRC is working with independent research agency, People for Research, to:

  • understand users’ experience of their business tax account
  • explore views on merging personal and business taxes into a single account

You may be asked to take part in a one-to-one interview. This will take place online.

Taking part in this research is voluntary and if you do so, all responses and information given will be:

  • confidential
  • used for research purposes only

Changes to your tax code 

HMRC may contact you by email or text message.

If we believe you’ve been given an incorrect tax code after starting a new job, you may receive an email or text message explaining that your tax code will change.

You will not be asked for personal, business or financial information.

We may direct you to further support and guidance, including:

Company structure and financial decision making research

From 9 January 2024 up to and including 29 March 2024 Ipsos UK may contact you by email, letter or phone.

Ipsos are carrying out research on behalf of HMRC into the structure of UK companies and their financial decision making.

The research aims to understand:

  • the structure of UK companies
  • how a company makes decisions around their finances such as remuneration strategies

You may receive a letter or email from Ipsos UK asking you to complete an online or telephone survey.

Taking part is voluntary and if you do so, all responses and information given will be:

  • confidential
  • used for research purposes only

Customs intermediaries monitoring survey

From 19 September 2023 up to and including 1 March 2024 Ipsos may contact you by email and phone call.

Research agency Ipsos are carrying out research on behalf of HMRC into the customs intermediary sector. This research is part of a longer-term programme to help us understand the intermediaries sector as it develops and changes.

You may receive an email inviting you to take part in a survey, which may be conducted online or by telephone. You may also be invited to take part in a one-to-one interview.

Taking part is voluntary and if you do so, all responses and information given will be:

  • confidential
  • used for research purposes only

If you need more information, the contact details for both Ipsos and HMRC will be in the email.

Data holder notice

HMRC may contact you by letter, email or phone.

If you have received either a formal notice or a formal notice of assessments by letter, HMRC’s Data Acquisition and Exchange may contact you or your representatives to discuss this with you.

You may receive a phone call or email to help you to follow HMRC’s data gathering legislation.

Economic crime supervision

HMRC may contact you by letter, email, phone call or text message.

The purpose of economic crime supervision is to:

  • protect the UK against the risk of money laundering and terrorist financing
  • help businesses understand their risks and obligations
  • prevent non-compliance
  • find and tackle unregistered businesses
  • carry out effective intelligence and risk-based interventions

To do this, HMRC will:

  • contact businesses by letter and phone
  • carry out compliance visits
  • issue email and text message alerts
  • offer online education to make sure businesses meet money laundering regulations

Electricity Generator Levy

From 1 June 2023 up to and including 31 March 2028 HMRC may contact you by email, letter or phone.

HMRC may contact you to help you understand your business’s obligations under the Electricity Generator Levy. We may also ask you how useful our contact with you has been so that we can improve our service. We will always give you an option to respond via an email address. The email and letter both have contact details.

Employee Ownership Trusts

From 28 November 2023 up to and including 31 January 2024, you may receive a letter from Ipsos and then a phone call from Criteria Fieldwork.

HMRC is working with research agency Ipsos to carry out an evaluation of Employee Ownership Trusts.

The purpose of this evaluation is to improve understanding of Employee Ownership Trusts.

If you’re a trustee of an Employee Ownership Trust, Ipsos may send you a letter to tell you about this evaluation and invite you to take part in an interview.

Criteria Fieldwork may then call you to check if you can take part in the interview and tell you more about it.

The information you provide will be:

  • confidential
  • anonymous
  • used for research purposes only

Taking part is voluntary and we will not ask for any tax reference numbers or financial information.

Enterprise Investment Schemes

From 14 December 2023 up to and including 31 January 2024 HMRC may contact you by letter or phone call.

You will be invited to take part in a telephone feedback session. The session will provide an opportunity for you to share your experience of investing in Enterprise Investment Schemes and claiming the associated tax relief.

Taking part is voluntary and if you do so, all information given will be:

  • confidential
  • used only for research purposes

GB-EU traders research

From 15 January 2024 up to and including 28 February 2024, you may receive an email or phone call from Ipsos.

HMRC is working with research agency Ipsos to carry out research into understanding how businesses continue to trade with the EU, are adapting to new processes and their awareness of new systems.

You may receive an email or phone call from Ipsos inviting you to take part in a telephone interview.

This research will help HMRC develop and improve the existing advice and guidance that is offered to businesses on how to trade with the EU.

HMRC will not be able to identify organisations or individuals from their answers. Taking part is voluntary and if you do so, all responses and information given will be:

  • confidential
  • used for research purposes only

HMRC compliance check survey

HMRC may contact you by email or letter after the closure of a compliance, National Minimum Wage or securities check.

We may contact you following a compliance, National Minimum Wage or securities check, to complete a short survey on your experience during it. The survey will allow HMRC to identify if we need to improve how we conduct checks.

The survey is voluntary and will not ask for any personal or financial information. If you need any further information, contact the caseworker who dealt with your check.

HMRC stakeholder engagement research

From 16 October 2023 up to and including 28 June 2024, Woodnewton may contact you by letter, telephone or email.

HMRC is working with independent research agency Woodnewton to understand stakeholders’ experience of interacting with HMRC and assess communications within this group.

The research will help to inform how HMRC engages with stakeholders moving forward.

You may receive a letter, email or phone call asking you to take part in a telephone interview or survey.

Taking part is voluntary and, if you do so, your answers will be:

  • confidential
  • used for research purposes only

If you choose to participate, contact will continue at various points, until the project ends on 28 June 2024.

Identity verification and account set-up research

From 19 December 2023 up to and including 9 February 2024, People for Research may contact you by telephone or email.

HMRC is working with independent research agency People for Research to explore customer feedback on setting up an HMRC digital tax account and completing identity verification.

You may receive an email from People for Research if you are a:

  • PAYE customer
  • Self Assessment customer
  • Tax Credit customer
  • Child Benefit customer
  • customer who pays tax on their pension income

The email will invite you to take part in a 60-minute online interview.

The research will help to improve the experience of customers who use HMRC’s digital services.

You can find out more information about People for Research on their website.

Logging into your HMRC tax account

HMRC may contact you by text message or automated voice call.

Multi-factor authentication is an extra security feature which replaces 2-step verification. It helps prevent someone else from accessing your digital account, even if they know your user ID and password.

HMRC will send an access code by text message or voice call to your chosen mobile phone or landline number to activate the multi-factor authorisation. You will need this code to complete the access.

These text messages and voice calls will never ask you to give personal or financial information.

If you have activated multi-factor authentication you’ll only be able to access the account using the:

  • Government Gateway user ID and password
  • mobile or landline device which you have registered

Making Tax Digital for Income Tax pilot

From 1 August 2022 up to and including 29 February 2024, HMRC may contact you by email, letter or phone call.

If you have signed up to the Making Tax Digital Income Tax Self Assessment pilot, HMRC may invite you to an interview with one of their social researchers.

You’ll receive information about this research by email, phone call or letter.

The interviews aim to understand views and experiences of the Making Tax Digital Income Tax Self Assessment pilot. HMRC will work with research agency People for Research, to arrange incentives.

We encourage you to take part and if you do so, your personal details will:

  • be held securely at all times in line with data protection law
  • not be shared outside of the research team without your explicit consent

Measuring the impact of Making Tax Digital for VAT businesses

From 7 October 2023 up to and including 1 February 2024, HMRC and Kantar may contact you by email, letter or phone call.

HMRC is working with independent research agency Kantar to carry out research to explore the impact of Making Tax Digital for VAT businesses.

Taking part is voluntary and if you do so, your information will be:

  • confidential
  • anonymous
  • used for research purposes only

This research will help HMRC understand businesses experience of Making Tax Digital for VAT.

National Minimum Wage and employment

HMRC may contact you by letter, email or phone call.

We may contact employees to discuss details of their current or previous employment.

If we call you, we’ll:

  • tell you our enquiry is about the National Minimum Wage or National Living Wage
  • ask you basic questions about your current work or previous employment experiences
  • complete some standard security questions

We’ll never ask for personal financial information such as bank details without writing to you first.

You can ask us not to tell your current or previous employer about the call.

HMRC will also contact employers in relation to National Minimum Wage or National Living Wage enquiries.

To check that this contact is genuine you should:

  • have a copy of the letter or email you’ve received from National Minimum Wage to hand
  • tell us the details of the person who called you from National Minimum Wage
  • call 03000 557 755 (find out about call charges)

If you have received a letter, email, text or phone call from another HMRC office you can call the Income Tax general enquiry helpline to check this contact is genuine.

National Minimum Wage common errors

HMRC may contact you by email or letter.

We may contact employers or third parties to share information on common errors with the National Minimum Wage and National Living Wage. The email will provide links to further information and support.

We may contact employees by letter to provide information on common errors to look out for in their pay.

The letter will explain how to make a National Minimum Wage complaint and contain links to further information and support.

To check this contact is genuine you should:

  • have a copy of the letter or email you’ve received about National Minimum Wage to hand
  • telephone 03000 557 755 (find out about call charges)

National Minimum Wage geographical compliance approach research

From 13 November 2023 up to and including 30 August 2024 HMRC and BMG Research may contact you by email, letter or phone.

HMRC is working with independent research agency, BMG Research, to conduct research into the National Minimum Wage (NMW) Geographical Compliance Approach (GCA).

The research aims to:

  • understand how effective this approach is
  • test attitudes and understanding of NMW

You may be contacted by BMG Research inviting you to complete a survey.

Taking part is voluntary and if you do so, your answers will be:

  • confidential
  • anonymous
  • used for research purposes only

BMG or HMRC will be able to tell you how to get further information when they contact you.

Overseas businesses that sell digital services to UK consumers

HMRC may contact you by email and letter.

If you have an overseas business and sell digital services to UK consumers, we may contact you about your UK VAT obligations by email and letter.

The letter and email will explain why we are contacting you, and will ask you to contact us. We will not ask for any personal, business or financial information.

Overseas businesses that sell goods on online marketplaces to UK consumers

HMRC may contact you by letter and email.

If you are based overseas and trading on online marketplaces, we may contact you to issue VAT assessments.

We will send:

  • a formal notice of assessments by letter
  • an email to inform you this letter has been sent

The email will:

  • not request any personal, business or financial information
  • inform you to pay your assessment by visiting www.gov.uk and searching ‘pay your VAT bill’
  • contain a link to this webpage, so you can see that HMRC is using email for this purpose

Safety and security declarations on EU imports research

From 22 January 2024 up to and including 22 April 2024, Ipsos UK may contact you by email or phone.

HMRC is working with independent research agency, Ipsos UK, to find out how well companies understand, and are ready for, the introduction of safety and security declarations on EU imports.

You may be asked to take part in an interview that could last up to 60 minutes.

Taking part is voluntary and all information given will be:

  • confidential
  • anonymised
  • used for research purposes only

HMRC will not be able to identify those that take part, or their individual answers.

Self Assessment customer communications research

From 24 January 2024, up to and including 1 March 2024 Verian or Roots Research may contact you by letter, email or phone call.

HMRC is working with the independent research agency Verian and their partner Roots Research, to carry out research to help us understand how Self Assessment customers engage with our:

  • letters
  • emails
  • information on the GOV.UK website

Learning about how customers read and understand this content will help improve the way we communicate and provide information.

The interview can last up to 60 minutes. As a gesture of goodwill for taking part, you’ll be offered £60 to thank you for your time.

Taking part is voluntary and if you do so, your answers will be:

  • confidential
  • used for research purposes only

Single Trade Window user testing

From 15 December 2023, up to and including 31 December 2024 HMRC may contact you by email or phone call.

HMRC will be contacting some businesses to invite them to test features of the Single Trade Window.

This is a service that allows users to meet their border obligations by submitting information once, and in one place.

Taking part in the user testing is voluntary.

Statutory notices requesting information

HMRC may contact you by letter, email or phone call.

HMRC’s Data Acquisition and Exchange regularly issues statutory notices to the holders of certain types of information, asking them to provide relevant details to HMRC. The holders of the information have a legal obligation to provide the data requested.

The notices requesting information can be sent by post or email.

Notices issued by email will contain a link to this webpage, so you can see that HMRC is using email for this purpose.

VAT Penalty Reform research

From 22 January 2024 up to and including 1 May 2024, Verian may contact you by email, letter or phone.

HMRC is working with independent research agency, Verian, to carry out research to understand the views of VAT registered businesses towards the changes in the VAT penalty regime.

Verian may contact you by letter or email between 22 January 2024 and 25 March 2024 to invite you to take part in an interview.

If you agree to take part, Verian will then contact you by phone between 12 February 2024 and 1 May 2024 to arrange and conduct the interview.

Businesses who have never received a VAT penalty may also be contacted to take part.

Taking part is voluntary and if you do so, your answers will be:

  • confidential
  • used for research purposes only

If you need further information, contact details for Verian and HMRC will be on the letter or email.

VAT register inactivity

HMRC may contact you by phone call or email.

We may contact you if we believe you no longer need to hold a VAT registration number, due to recent inactivity on your VAT account. You may receive a phone call or email, with the email referring to VAT register inactivity.

The phone calls or emails will ask you to confirm whether you still require to be VAT registered, and to provide some basic information on where you’re trading.

The calls or emails will not ask for personal or financial information.

VAT visits and inspections

HMRC may contact you by phone call, email or letter.

We may contact you to arrange VAT visits and inspections.

An email will tell you we’ve attempted to call you and ask you to call us back.

The phone call will:

  • ask you to arrange a visit
  • confirm what information we’ll want to see

A letter will:

  • ask you to call us to arrange a visit
  • confirm what information we’ll want to see

We’ll always attempt to contact you by phone first, if unsuccessful we’ll send a letter or email.

We’ll already have your name and your business’s name when we contact you. We will not ask you for any personal information, such as your bank details.

If you’re not sure if the call, email or letter is from HMRC you can contact the VAT helpline.

Published 30 July 2021
Last updated 1724 January 2024 + show all updates
  1. Information about Single Trade Window user testing, Enterprise Investment Schemes and Self Assessment customer communications research has been added.

  2. Information about VAT Penalty Reform research has been added.

  3. Information about business tax account research has been added. Information about safety and security declarations on EU imports research has been added. Information about The Large Business Survey 2023 has been removed as contact for this has ended.

  4. Information about GB-EU traders research and company structure and financial decision making research has been added.

  5. Information about Bulk Import Reduced Data Set (BIRDS) research has been added to the page.

  6. Information about identity verification and account set-up research has been added.

  7. Information about HMRC potentially contacting you about changes to your tax code has been added.

  8. Information about Employee Ownership Trusts has been added. Information about Help to Save research, Landlord research, Mid-sized Business Customer Survey, Offshore penalties regime — research into effectiveness, Small businesses' interactions with HMRC, Vaping market research, VAT deregistration research and Venture Capital Reliefs — Understanding the customer journey have all been removed as contact for these have ended.

  9. Information about National Minimum Wage geographical compliance approach research has been added.

  10. Added translation

  11. Information about VAT visits and inspections has been added.

  12. Information about simplified mileage rates in the UK have been removed as contact for these have ended, updated translation

  13. Information about HMRC stakeholder engagement research has been added.

  14. Information on Venture Capital Reliefs had been updated to extend end date of contact

  15. added translation

  16. Information about GVMS (Goods Vehicle Movement Service) research has been added.

  17. Information about Understanding the customer journey of companies who seek investors by using Venture Capital Reliefs schemes has been added. Information about Electricity Generator Levy and measuring the impact of Making Tax Digital for VAT customers has been added. Information about Corporation Tax research, Employment status in the UK, VAT payable order repayments have been removed as contact for these have ended.

  18. Information about a customs intermediaries monitoring survey and a new company structure and financial decision-making research survey has been added.

  19. Information about research on Help to Save and research on HMRC communications with customers who complete paper Self Assessments has been added.

  20. Information about Mid-sized Business Customer Survey research has been added.

  21. Research about businesses use of simplified mileage rates, customer experience of HMRC, and how customers authorise agents to interact with the HMRC added.

  22. Added translation

  23. Research regarding childcare providers engagement with Tax-Free Childcare, effectiveness of the offshore penalty regime, and the Large Business Survey 2023 added to the page. Impact of Making Tax Digital research removed as the contact dates for this ended on 21 July 2023.

  24. Information on the company names, and the dates they may contact you to take part in research on the experiences of businesses new to customs has been updated.

  25. Information about Lifetime ISAs research has been added. Information about employer pension salary sacrifice schemes, Income Tax Self Assessment research on future timely payment and research and development tax relief has been removed as contact for these has ended.

  26. Information about a Great Britain EU traders survey and Corporation Tax research has been added, and details about the schools outreach programme analysis, digital channels research and asset managers self-assessment feedback have been removed.

  27. Information about research and development tax relief has been added.

  28. Information has been added about Company structure and financial decision-making research, Impact of Making Tax Digital, Asset managers self-assessment feedback, and Landlord research.

  29. Information about VAT payable order repayments has been added.

  30. Information about research on the experiences of businesses new to customs has been added.

  31. We have removed 'Impact of Making Tax Digital research'.

  32. Research on VAT deregistration, the vaping market, small businesses' interactions with HMRC, and Self Assessment and paper communications, has been added. We have removed out-of-date information on: digital by default, electronic sales suppression, impact of Making Tax Digital for newly registered VAT customers, Income Tax for small businesses, VAT Flat Rate Scheme.

  33. Information has been added about Digital channels and Employer pension salary sacrifice schemes.

  34. Information about contact regarding Electronic Sales Suppression has been added.

  35. Added translation

  36. We have added two updates on research about employment status and Income Tax for small businesses.

  37. Added translation

  38. We have added information about a HMRC compliance check survey.

  39. We have added information about contact from HMRC on the Let Property Campaign. We have also updated the section Income Tax Self Assessment research on future timely payments. IFF Research will contact you by letter and then phone call from 20 February 2023 up to and including 28 June 2023. We have added information on Digital by default. HMRC may contact you about this between 20 February 2023 and 28 April 2023.

  40. Information about research on customs authorisations of UK businesses, temporary customer compliance manager support, the temporary customer compliance manager support survey, and VAT registration experience has been removed as contact for these has ended.

  41. Information about research into the impact of Making Tax Digital for newly registered VAT customers been added.

  42. Information about research on stakeholder engagement has been added.

  43. Information about the VAT on the Energy Bills Support Scheme has been added. Information about the Customs intermediaries monitoring survey has been removed as the contact dates for this ended on 23 January 2023.

  44. Information about research on making a payment to HMRC, Tax-Free Childcare and parent’s working patterns and data holder notices have been added. Information about the Large Business Customer Survey 2022 has been removed as the contact dates for this ended on 6 January 2023.

  45. Research into agents of wealthy customers has been extended from 30 December 2022 to 31 March 2023. In addition agents may now be contacted by email or letter then phone or video call.

  46. Information about research on Customs authorisations of UK Businesses, Customs declarations, Debt management payment plan questionnaire, Making Tax Digital for VAT, VAT Flat Rate Scheme and VAT registration experience has been added.

  47. Added translation

  48. Information about offshore advice for taxpayers and their advisors has been added. We have also added information on employer National Insurance contributions relief for veterans.

  49. Information about supply chains research has been added.

  50. Information about research into agents of wealthy customers and businesses recently in debt with HMRC has been added.

  51. Information about Income Tax Self Assessment research on future timely payment and information about the temporary Customer Compliance Manager support survey has been added. Information about Corporation Tax research and research on HMRC's digital services has been removed as the contact dates for these ended on 18 November 2022.

  52. User research on employers' experiences of the Coronavirus Job Retention Scheme has been extended from 17 November 2022 to 18 November 2022.

  53. Information on Child Benefit digital service research has been added.

  54. Research on employer benefits in kind has been extended from 30 November 2022 to 9 December 2022.

  55. Research on HMRC’s digital services has been extended from 31 October 2022 to 18 November 2022.

  56. User research on employers' experiences of the Coronavirus Job Retention Scheme has been extended from 10 November 2022 to 17 November 2022.

  57. IFF Research on employer benefits in kind has been extended to 30 November 2022.

  58. Information on the Automatic Exchange of Information has been added. The customs intermediaries monitoring survey research will continue until 23 January 2023.

  59. Research on employers' experiences of the Coronavirus Job Retention Scheme will continue until 10 November 2022.

  60. Information on navigating between business taxes and personal taxes online research has been added.

  61. Updated because the research on employer's experiences of the coronavirus job retention scheme has been extended to 7 October 2022.

  62. Information about research on HMRC's digital services has been added.

  63. Information on Corporation Tax research has been added.

  64. Information on VAT return research has been added.

  65. Information on the Large Business Customer Survey 2022 and temporary Customer Compliance Manager support has been added.

  66. Added translation

  67. Information on the customer experience of HMRC has been added.

  68. Information on the Mid-sized business customer survey has been added.

  69. Information for businesses who use CHIEF for import declarations has been added.

  70. Information on Making Tax Digital for Income Tax pilot and employer benefits in kind has been added.

  71. Information on economic crime supervision and experiences of HMRC VAT registration has been added.

  72. Information on HMRC and HM Treasury’s 10 year Tax Administration Strategy has been added.

  73. Information on customs intermediaries' experience and Making Tax Digital for VAT registered customers has been added.

  74. Information on the customs intermediaries monitoring survey has been added.

  75. Information about research on Capital Allowances has been added.

  76. Research into understanding tax administration for businesses has been extended from 27 May 2022 to 8 July 2022 and information about research for the Cycle to Work Scheme has been added.

  77. Added section on 'Overseas businesses that sell goods on online marketplaces to UK consumers'.

  78. Added information on the government analysis schools outreach programme and employers' experiences of the Coronavirus Job Retention Scheme.

  79. The information for the 'Research to explore market shifts and behaviours relating to Stamp Duty' section has been re-added as it has been extended.

  80. Added information on 'Research to improve VAT services for small and micro businesses'.

  81. The section about tax relief evaluations has been updated with new contact information from 1 July 2021 to 30 November 2022.

  82. Added information on 'Research into understanding tax administration for businesses'.

  83. Added section 'Annual Tax on Enveloped Dwellings (ATED) reminder to agents and companies'.

  84. Added information on research on the Profit Diversion Compliance Facility and the Diverted Profits Investigation Approach, and the end date of the traders survey has been changed from 10 March 2022 to 25 March 2022.

  85. Added information on repayments research.

  86. Added information on research into self-assessment and VAT repayment systems.

  87. Added information on research to explore market shifts and behaviours relating to Stamp Duty.

  88. Information on research on agent experiences of HMRC's digital services has been added.

  89. Added section 'Research letters about the disability element of Tax Credits'.

  90. Added 'Research to improve HMRC communications for individuals and businesses' section.

  91. Added sections 'Research into the impact of full controls on customs intermediaries' and 'Traders survey'.

  92. Added sections Effects of the super-deduction, Single Trade Window research and Trust survey.

  93. Information on 'Payment of Class 2 National Insurance Contributions through Self Assessment' has been added.

  94. Information on further research on the HMRC Coronavirus Job Retention Scheme added.

  95. Information about the EU Settlement Scheme has been added.

  96. Information added about reform research for off-payroll working rules from 24 September 2021 to 10 December 2021.

  97. Information has been added about HMRC contacting CHIEF users who declare goods into Northern Ireland from outside the UK and EU.

  98. Added 'Large Business Customer Experience Survey 2021' section.

  99. Information about Tax relief evaluations from 1 July 2021 to 31 June 2022 and Traders survey research from 27 August to 12 October 2021 added.

  100. Information about customer research on Corporation Tax reliefs from August 2021 to 30 September 2021 has been added.

  101. We have added information about customer research by HMRC from 12 August to 15 September by 2021.

  102. We have added research on detached workers and social security.

  103. Updated to show HMRC is using a new number to send text messages to customers.

  104. Added translation