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.

From:
HM Revenue & Customs
Published
30 July 2021
Last updated
9 December 2024 — See all updates

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

Report suspicious phone calls, emails or texts to HMRC.

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.

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 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.

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

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:

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.

Updates to this page

Published 30 July 2021
Last updated 9 December 2024 + show all updates

  1. 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.

  2. Information about Small business — behaviours and attitudes following an HMRC enquiry has been updated.

  3. Information about Self Assessment — overpayment of Class 2 National Insurance contributions has been added.

  4. 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.

  5. Information about letter CA4361 — National Insurance contributions has been added.

  6. Information about letter CH297B — Child Benefit full-time non-advanced education notification has been added.

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

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

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

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

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

  12. Added translation

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

  14. 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.

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

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

  17. Information on overdue deferred VAT has been removed.

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

  19. Added translation

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

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

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

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

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

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

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

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

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

  29. 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.

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

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

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

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

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

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

  36. Added translation

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