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.

Income earned from online marketplace sales

You may be contacted by HMRC if you have earned income from online marketplaces up to the tax year ending 5 April 2023.

The letter will link you to our guidance about telling HMRC about underpaid tax from previous years, where you can:

• make a disclosure about any income received from online marketplaces
• pay anything you owe, including any interest and penalties

HMRC may request further information by email.

If you do not have income to declare you need to let us know by either:

• contacting us by email
• contacting us by telephone

We will follow up with those who do not come forward to make a disclosure.

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 CA4361 — National Insurance contributions

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 the online form
• 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.

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

VAT on private school fees — registration reminder for UK private schools

HMRC may contact you by letter to remind you about VAT registration if you’re a private school in the UK.

The letter will ask you to check if and when you need to register for VAT using HMRC’s interactive tool.

The letter will tell you:

• how to register
• what happens after you’ve registered
• what to do if you’ve already registered
• about more help and support webinars on GOV.UK

Check if a QR code on a letter or leaflet from HMRC is genuine

Letters and leaflets from HMRC may contain a QR code which you can scan for further information or help.

Child Benefit leaflet — claim online

HMRC provides hospitals with leaflets for new parents which encourages them to claim Child Benefit online after registering their baby’s birth.

The QR code on this leaflet will take you to our guidance on how to make a Child Benefit claim.

HMRC app leaflet and envelope

In some letters you receive from HMRC, you may find:

• an HMRC app leaflet
• a QR code on the envelope

The QR code on the envelope and the leaflet will take you to our guidance about the HMRC app, which includes information about:

• what the app does
• how to access the app

Letter CHB297B — full time non-advanced education

You will receive a letter from HMRC before your child turns 16, if you claim Child Benefit. This letter will:

• ask you to confirm if your child is staying in education or training
• include a QR code that will take you our guidance where you can extend your claim online, if you need to

Letter P2 — tax code notice

You may receive a letter if your tax code changes.

The QR code on this letter will take you to our guidance on tax codes. You can find out:

• why your tax code may have changed
• how to update your tax code

Letter SA250 — Self Assessment welcome letter

You will receive a welcome letter from HMRC when you register for Self Assessment using your Unique Taxpayer Reference (UTR).

The QR code on this letter will take you to our contact information for Self Assessment. This page will tell you how you can contact HMRC about Self Assessment.

Letter SA300 — Self Assessment statement

You may receive a summary of your Self Assessment balance of payments.

The QR code on this letter will take you to our guidance on understanding your Self Assessment statement.

Letter SA316 — Self Assessment Notice to file

You may receive a Notice to file when our records show that you need to send us a Self Assessment tax return.

The QR code on this letter will take you to our guidance on how to file your tax return online.

Other letters you should check

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