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.
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.
If you receive further requests for information to be sent to an email address that does not end in ‘hmrc.gov.uk’, they will not be genuine and you should report this to HMRC.
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 avoidanceschemes
HMRC will contact you by letter to warn you of your possible involvement in atax avoidancescheme.avoidance.
You will receive a letter when:
our systems show you may be using, or have joinedused, anemployment avoidancearrangements schemethat involve tax avoidance
HMRC publishes information about atax avoidance scheme,arrangements, and the people involved in the supply and marketing of theschemethem
The letter will tell you:
how to check if you’reyour involvedemployment inarrangements anmay avoidanceinvolve schemetax avoidance
the risks of beingusing intax anavoidance schemearrangements
about the support available to help youleavethescheme
We want to make you aware of our concerns as early as possible, so you do not build up a large tax bill.
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.
If you receive further requests for information to be sent to an email address that does not end in ‘hmrc.gov.uk’, they will not be genuine and you should report this to HMRC.
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.
Information about income earned from online marketplace sales has been added.
20 January 2025
Information about VAT on private school fees — registration reminder for UK private schools has been added.
9 December 2024
Information about QR codes on letters, leaflets and envelopes has been added to confirm where the QR codes appear and which pages the codes will direct you to.
6 September 2024
Information about Small business — behaviours and attitudes following an HMRC enquiry has been updated.
29 August 2024
Information about Self Assessment — overpayment of Class 2 National Insurance contributions has been added.
20 August 2024
The 'Letter VPCF1 — decision to cancel your VAT registration' and 'Self Assessment — claiming a repayment' sections have been updated to tell you what to look for if you receive requests for further information.
7 June 2024
Information about letter CA4361 — National Insurance contributions has been added.
21 May 2024
Information about letter CH297B — Child Benefit full-time non-advanced education notification has been added.
20 March 2024
Information about letter IDMS99P — Simple Assessment has been updated. Information about Individuals and the mid-sized businesses they are associated with has been removed.
15 March 2024
Information about letter IDMS99P — Simple Assessment has been added.
23 January 2024
Information about research into small business’ behaviours and attitudes following an HMRC enquiry has been added.
19 January 2024
Information about individuals and the mid-sized businesses they are associated with has been added.
20 December 2023
Information about possible involvement in tax avoidance schemes has been added.
7 December 2023
Added translation
4 December 2023
Information about establishment status for VAT has been updated.
28 September 2023
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.
20 June 2023
Information about individuals and the mid-sized businesses they are associated with has been added.
31 May 2023
Information about Stamp Duty Land Tax — understanding customers experiences has been added.
5 May 2023
Information on overdue deferred VAT has been removed.
26 April 2023
Information about mid-sized business services has been added.
5 April 2023
Added translation
28 March 2023
Research into Child Benefit take-up, and businesses' views of HMRC customer service, have been added.
16 March 2023
Information added on user research with businesses likely to fall within the Organisation for Economic Co-operation and Development (OECD) pillar 2 rules.
14 February 2023
Information about paying overdue deferred VAT to avoid a penalty has been added.
1 February 2023
Information about National Insurance category letter M — feedback about our Generic Notification Service has been added.
8 November 2022
Information about Self Assessment repayment claims has been added.
14 October 2022
Information about letter VPCF1 — decision to cancel your VAT registration has been added.
6 September 2022
Information on experiences of pension scheme administrators has been added.
12 August 2022
Information on the Cost of Living Payment has been added.
4 May 2022
Information about letter OCA 300 — repayment of Student Loan deductions has been added.
12 April 2022
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 February 2022
Added information on research about the digitisation of Child Benefit.
7 January 2022
Research with businesses on VAT submissions section has been added.
26 November 2021
Information on Research into the impact of cash collection has been added.
8 November 2021
Added 'Independent research ― understanding business customers’ use of their online tax account' section.
13 October 2021
Added details of a letter being sent about regional information on Corporation Tax reliefs research.
3 September 2021
Added details of a letter being sent out about research with mid-size businesses