Guidance

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

Check a list of recent letters from HMRC to help you decide if a letter you've received is a scam.

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

EstablishmentLetter statusCA2490 for VATHome Responsibilities Protection eligibility

From 129 JanuarySeptember 20242023 up to and including 1 May 2024 HMRC may contact you by letter.

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Letter CA2490CH297BHomeChild ResponsibilitiesBenefit Protectionfull-time eligibilitynon-advanced education notification

From 2924 SeptemberMay 20232024 up to and including 17 July 2024 HMRC may contact you by letter.

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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
  • 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 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 callcontact the taxesIncome 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.

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 callcontact 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

From Friday 19 January 2024 up to and including Friday 30 August 2024 HMRC may contact you by letter.

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.

Published 30 July 2021
Last updated 2021 MarchMay 2024 + show all updates
  1. Information about letter CH297B Child Benefit full-time non-advanced education notification has been added.

  2. Information about letter IDMS99P — Simple Assessment has been updated. Information about Individuals and the mid-sized businesses they are associated with has been removed.

  3. Information about letter IDMS99P — Simple Assessment has been added.

  4. Information about research into small business’ behaviours and attitudes following an HMRC enquiry has been added.

  5. Information about individuals and the mid-sized businesses they are associated with has been added.

  6. Information about possible involvement in tax avoidance schemes has been added.

  7. Added translation

  8. Information about establishment status for VAT has been updated.

  9. Information about establishment status for VAT and letter CA2490 — Home Responsibilities Protection eligibility has been added. Information about child benefit take-up research and Stamp Duty Land Tax has been removed.

  10. Information about individuals and the mid-sized businesses they are associated with has been added.

  11. Information about Stamp Duty Land Tax — understanding customers experiences has been added.

  12. Information on overdue deferred VAT has been removed.

  13. Information about mid-sized business services has been added.

  14. Added translation

  15. Research into Child Benefit take-up, and businesses' views of HMRC customer service, have been added.

  16. Information added on user research with businesses likely to fall within the Organisation for Economic Co-operation and Development (OECD) pillar 2 rules.

  17. Information about paying overdue deferred VAT to avoid a penalty has been added.

  18. Information about National Insurance category letter M — feedback about our Generic Notification Service has been added.

  19. Information about Self Assessment repayment claims has been added.

  20. Information about letter VPCF1 — decision to cancel your VAT registration has been added.

  21. Information on experiences of pension scheme administrators has been added.

  22. Information on the Cost of Living Payment has been added.

  23. Information about letter OCA 300 — repayment of Student Loan deductions has been added.

  24. Information about overpayments of SEISS (Self-Employment Income Support Scheme) grants, research into the Coronavirus Job Retention Scheme and Income Tax refunds if you claimed the first, second or third SEISS grants have been added.

  25. Added information on research about the digitisation of Child Benefit.

  26. Research with businesses on VAT submissions section has been added.

  27. Information on Research into the impact of cash collection has been added.

  28. Added 'Independent research ― understanding business customers’ use of their online tax account' section.

  29. Added details of a letter being sent about regional information on Corporation Tax reliefs research.

  30. Added details of a letter being sent out about research with mid-size businesses

  31. Added translation