Check if a letter you've received from HMRC is genuine

If your letter is not listed here check HMRC contact that uses more than one communication method.

Establishment status for VAT

You may receive a letter from us if we think you are a non-established taxable person (NETP) for VAT.

If you are non-established for VAT, you do not need to do anything. If you think you are UK established, you need to send us information to prove this. The letter will outline the impacts of being treated as a NETP.

You must send the information within 30 days. The letter will tell you what to send to us.

Individuals and the mid-sized businesses they are associated with

Walnut are carrying out research on behalf of HMRC to understand the tax attitude and behaviour links between individuals and the mid-sized businesses they are associated with.

You may receive a letter inviting you to take part in this research. This will be followed by a phone call to conduct an interview.

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

• confidential
• used for research purposes only

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

The letter will not ask you for any financial information.

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.

Letter IDMS99P — Simple Assessment

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:

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

You must not ignore the letter.

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.

This letter will tell you about changes to the way we issue repayments as a result of the COVID-19 situation.

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

You can call the taxes 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.

Possible involvement in tax avoidance schemes

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

You will receive a letter when:

• our systems show you may have joined an avoidance scheme
• HMRC publishes information about a tax avoidance scheme, and the people involved in the supply and marketing of the scheme

The letter will tell you:

• how to check if you’re involved in an avoidance scheme
• the risks of being in an avoidance scheme
• about the support available to help you leave the scheme

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

Small business — behaviours and attitudes following an HMRC enquiry

HMRC are working with independent research agency NatCen to conduct research to understand behaviours and attitudes of small businesses who have had an enquiry with HMRC closed between 2018 and 2023.

HMRC may contact you by letter to ask if you want to opt out of research.

If you choose not to opt out, NatCen may contact you by email or phone to invite you to take part in the research.

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

• confidential
• anonymous
• used for research purposes only

If you need further information, contact details for HMRC and NatCen will be on the initial letter you receive.

Other letters you should check

You can also to check letters listed in HMRC contact that uses more than one communication method.