Guidance

Check genuine HMRC contact that uses more than one communication method

Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.

From:
HM Revenue & Customs
Published
30 July 2021
Last updated
2024 January 2025 — See all updates

Sometimes HMRC uses more than one way to get in touch. For example, we may contact you by letter first before following up with an email, call or text message. This is because:

  • it can provide an extra level of security
  • it can help prepare you for the follow up contact
  • these are the contact details HMRC has for you

All the HMRC contacts listed on this page can use more than one communication method. They are in alphabetical order.

Report suspicious phone calls, emails or texts to HMRC.

Agency and temporary workers (the agency legislation)

From 27 January 2025 up to and including 28 February 2025, HMRC may contact you by email or phone call.

The HMRC Customer Insight Team will be calling employment agencies to understand their experience of applying the agency legislation (chapter 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003)).  

You may receive a phone call or email from HMRC inviting you to provide feedback.

Taking part is voluntary and if you do so, all information given will be confidential and anonymous.

We will not ask you any specific questions about your tax affairs.

Changes to your tax code 

HMRC may contact you by email or text message.

If we believe you’ve been given an incorrect tax code after starting a new job, you may receive an email or text message explaining that your tax code will change.

You will not be asked for personal, business or financial information.

We may direct you to further support and guidance, including:

Compliance checks into personal and business tax affairs

From 1 November 2024 up to and including 31 January 2025, HMRC may contact you by email, letter or phone call.

HMRC may contact you if you are a customer or agent who has recently experienced an HMRC compliance check.

You may receive a letter or email from the HMRC Customer Insight Team, inviting you to take part in a feedback session.

The feedback session will take place over the phone.

This research will help HMRC understand how we can better support customers to get their tax affairs right first time.

Taking part is voluntary and if you do so, all information given will be confidential and anonymous.

We will not ask you any specific questions about your tax affairs.

Cryptoasset research

From 16 September 2024 up to and including 31 January 2025 Ipsos UK may contact you by letter, email or phone.

Ipsos are carrying out research on behalf of HMRC into the cryptoasset industry.

The research aims to understand:

  • the behaviours and attitudes of individual owners of cryptoassets
  • the operation and business models of cryptoasset service providers

You may be asked to take part in an interview, which will be conducted online or by telephone.

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

  • confidential
  • anonymous
  • used only for research purposes

Data holder notice

HMRC may contact you by letter, email or phone.

If you have received either a formal notice or a formal notice of assessments by letter, HMRC’s Data Acquisition and Exchange may contact you or your representatives to discuss this with you.

You may receive a phone call or email to help you to follow HMRC’s data gathering legislation.

Economic crime supervision

HMRC may contact you by letter, email, phone call or text message.

The purpose of economic crime supervision is to:

  • protect the UK against the risk of money laundering and terrorist financing
  • help businesses understand their risks and obligations
  • prevent non-compliance
  • find and tackle unregistered businesses
  • carry out effective intelligence and risk-based interventions

To do this, HMRC will:

  • contact businesses by letter and phone
  • carry out compliance visits
  • issue email and text message alerts
  • offer online education to make sure businesses meet money laundering regulations

Electricity Generator Levy

From 1 June 2023 up to and including 31 March 2028 HMRC may contact you by email, letter or phone.

HMRC may contact you to help you understand your business’s obligations under the Electricity Generator Levy. We may also ask you how useful our contact with you has been so that we can improve our service. We will always give you an option to respond through an email address. The email and letter both have contact details.

Help to Save research

From 1 March 2024 up to and including 28 February 2025, Ipsos UK may contact you by email, letter or phone.

HMRC is working with research agency Ipsos UK to carry out an evaluation of the Help to Save scheme.

You may receive an email or letter from Ipsos asking you to complete an online or telephone survey.

The research aims to:

  • understand awareness and how much you know about the Help to Save scheme
  • understand savings behaviour

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

  • confidential
  • used only for research purposes

HMRC agents, small and mid-sized business research

From 27 May 2024 up to and including 14 March 2025, you may receive a phone call, email or letter from IFF Research.

HMRC is working with IFF Research, an independent research agency, to understand users’ perceptions and experiences of interacting with HMRC.

This research will help to inform how HMRC engages with businesses moving forward.

You may be contacted by IFF Research if you are:

  • a small business
  • a mid-size business
  • an agent

If you are contacted, you may be asked to:

  • take part in a survey
  • take part in an interview
  • help test possible solutions

You will not be asked for financial information or information about your tax affairs.

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

  • confidential
  • used only for research purposes

HMRC compliance check survey

HMRC may contact you by email or letter after the closure of a compliance, National Minimum Wage or securities check.

We may contact you following a compliance, National Minimum Wage or securities check, to complete a short survey on your experience during it. The survey will allow HMRC to identify if we need to improve how we conduct checks.

The survey is voluntary and will not ask for any personal or financial information. If you need any further information, contact the caseworker who dealt with your check.

HMRC customer experience research

From 10 July 2024 up to and including 21 March 2025, you may receive a letter, email, text message or phone call from Verian.

HMRC is working with independent research agency Verian to find out customers’ experiences and opinions of interacting with HMRC. 

The research will help guide how HMRC engages with customers in the future.

You may be asked to:

  • take part in the survey

  • help test the survey

  • take part in a follow-up interview

You will not be asked for financial information or details about your tax affairs.

Taking part is voluntary and all information given will be: 

  • confidential

  • used for research purposes only

HMRC stakeholder research

From 3 February 2025 up to and including 30 June 2025, Woodnewton may contact you by letter, email or phone call.

HMRC is working with independent research agency Woodnewton, to understand stakeholders’ experience of interacting with HMRC and how we communicate.

The research will help guide how HMRC engages with stakeholders in the future.

You may be contacted if you are a stakeholder who interacts with HMRC, such as:

  • an industry representative
  • a professional body
  • a tax agent
  • a parliamentarian
  • a software developer
  • the voluntary sector

You may be asked to take part in:

  • an interview
  • a survey

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

  • confidential
  • used for research purposes only

Impact of Making Tax Digital on Income Tax for Self Assessment customers

From 30 January 2025 up to and including 11 April 2025, Verian may contact you by letter, email or phone call.

HMRC is working with independent research agency Verian, to understand the impact of Making Tax Digital on Income Tax for Self Assessment customers.

Verian may contact you and ask you to take part in a one-to-one telephone survey.

During the survey, you will be asked about your:

  • last Self Assessment tax return
  • awareness and perceptions of Making Tax Digital

The survey will help us to:

  • understand the impact of the introduction of Making Tax Digital to Income Tax for Self Assessment customers
  • improve customer support, messaging and communication

If you do take part, your answers and any information given will be:

  • anonymous
  • used for research purposes only

Large Business survey

From 19 August 2024 up to and including 4 March 2025, IFF Research may contact you by letter, email or phone call.

HMRC is working with independent research agency IFF Research, to explore large business customers’ experiences of doing business with HMRC.

The research will help HMRC understand the specific priorities and needs of large businesses, and will be used to inform policy decisions.

You may be asked to:

  • take part in a survey
  • take part in an interview

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

  • confidential
  • used only for research purposes

Logging into your HMRC tax account

HMRC may contact you by text message or automated voice call.

Multi-factor authentication is an extra security feature which replaces 2-step verification. It helps prevent someone else from accessing your digital account, even if they know your user ID and password.

HMRC will send an access code by text message or voice call to your chosen mobile phone or landline number to activate the multi-factor authorisation. You will need this code to complete the access.

These text messages and voice calls will never ask you to give personal or financial information.

If you have activated multi-factor authentication you’ll only be able to access the account using the:

  • Government Gateway user ID and password
  • mobile or landline device which you have registered

Making Tax Digital for Income Tax Self Assessment — agent preparedness

From 25 November 2024 up to and including 28 February 2025, Verian may contact you by letter, email or phone call.

HMRC is working with independent research agency Verian to understand agents’ preparedness for Making Tax Digital for Income Tax requirements.

Verian may contact you if you are an agent and you may be asked to:

  • take part in a survey
  • take part in a follow-up interview

You will not be asked for financial information or information about your tax affairs.

Taking part is voluntary and, if you do so, your answers and any information you give will be:

  • confidential
  • used for research purposes only

Making Tax Digital for Income Tax Self Assessment testing phase

From 2 December 2024 up to and including 31 January 2025, HMRC may contact you by letter, email or phone call.

HMRC may contact you by email or phone call if you have been taking part in the testing phase for Making Tax Digital for Income Tax Self Assessment and ask you to take part in one-to-one interview.

In this interview you will be asked about your:

  • experiences of the testing phase
  • perceptions of Making Tax Digital for Income Tax Self Assessment

The interview will last up to one hour and will take place online.

Taking part is voluntary and, if you do so, your answers and any information you give will be:

  • confidential
  • used for research purposes only

National Minimum Wage and employment

HMRC may contact you by letter, email or phone call.

We may contact employees to discuss details of their current or previous employment.

If we call you, we’ll:

  • tell you our enquiry is about the National Minimum Wage or National Living Wage
  • ask you basic questions about your current work or previous employment experiences
  • complete some standard security questions

We’ll never ask for personal financial information such as bank details without writing to you first.

You can ask us not to tell your current or previous employer about the call.

HMRC will also contact employers in relation to National Minimum Wage or National Living Wage enquiries.

If you have received a letter, email, text or phone call from another HMRC office you can call the Income Tax general enquiry helpline to check this contact is genuine.

National Minimum Wage common errors

HMRC may contact you by email or letter.

We may contact employers or third parties to share information on common errors with the National Minimum Wage and National Living Wage. The email will provide links to further information and support.

We may contact employees by letter to provide information on common errors to look out for in their pay.

The letter will explain how to make a National Minimum Wage complaint and contain links to further information and support.

Overseas businesses that sell digital services to UK consumers

HMRC may contact you by email and letter.

If you have an overseas business and sell digital services to UK consumers, we may contact you about your UK VAT obligations by email and letter.

The letter and email will explain why we are contacting you, and will ask you to contact us. We will not ask for any personal, business or financial information.

Overseas businesses that sell goods on online marketplaces to UK consumers

HMRC may contact you by letter and email.

If you are based overseas and trading on online marketplaces, we may contact you to issue VAT assessments.

We will send:

  • a formal notice of assessments by letter
  • an email to inform you this letter has been sent

The email will:

  • not request any personal, business or financial information
  • inform you to pay your assessment by visiting www.gov.uk and searching ‘pay your VAT bill’
  • contain a link to this webpage, so you can see that HMRC is using email for this purpose

Possible involvement in tax avoidance schemes

HMRC may contact you by letter and then by phone.

HMRC may send you a letter to warn you of your possible involvement in a tax avoidance scheme, so you do not build up a large tax bill.

These letters are sent out when:

  • HMRC systems show you may have joined an avoidance scheme
  • we publish information about a tax avoidance scheme and the people involved in the supply and marketing of these schemes

The letter will:

  • tell you how to check you are involved in a tax avoidance scheme
  • help you understand the risks of being involved
  • direct you to the support available to help you leave the scheme

You must not ignore the letter.

You may also receive a telephone call from HMRC to discuss the letter.

You can find out more about tax avoidance and HMRC’s ‘Don’t get caught out’ campaign.

Self Assessment — request to leave

HMRC may contact you by email or text message.

HMRC may contact you by email or text message if you tell them:

  • you want to leave Self Assessment
  • you’re no longer self-employed

HMRC will contact you using the email address or phone number you have provided. The email will be titled ‘Your request to leave Self Assessment’.

You will not be asked for any personal or financial information.

Social media content creation research

From 24 August 2024 up to and including 28 February 2025, you may receive a letter, phone call, email, or contact through social media, from the National Centre for Social Research (NatCen).

HMRC are working with independent research agency, NatCen, to understand the work of social media content creators. 

You may also receive a letter from HMRC giving you the option to opt-out of the research.

The research will help improve services and customer experience.

Taking part is voluntary and, if you do so, your answers and any information you give will be:

  • confidential
  • used for research purposes only

You will not be asked for any financial information.

Statutory notices requesting information

HMRC may contact you by letter, email or phone call.

HMRC’s Data Acquisition and Exchange regularly issues statutory notices to the holders of certain types of information, asking them to provide relevant details to HMRC. The holders of the information have a legal obligation to provide the data requested.

The notices requesting information can be sent by post or email.

Notices issued by email will contain a link to this webpage, so you can see that HMRC is using email for this purpose.

VAT register inactivity

HMRC may contact you by phone call or email.

We may contact you if we believe you no longer need to hold a VAT registration number, due to recent inactivity on your VAT account. You may receive a phone call or email, with the email referring to VAT register inactivity.

The phone calls or emails will ask you to confirm whether you still require to be VAT registered, and to provide some basic information on where you’re trading.

The calls or emails will not ask for personal or financial information.

VAT visits and inspections

HMRC may contact you by phone call, email or letter.

We may contact you to arrange VAT visits and inspections.

An email will tell you we’ve attempted to call you and ask you to call us back.

The phone call will:

  • ask you to arrange a visit
  • confirm what information we’ll want to see

A letter will:

  • ask you to call us to arrange a visit
  • confirm what information we’ll want to see

We’ll always attempt to contact you by phone first, if unsuccessful we’ll send a letter or email.

We’ll already have your name and your business’s name when we contact you. We will not ask you for any personal information, such as your bank details.

If you’re not sure if the call, email or letter is from HMRC you can contact the VAT helpline.

Updates to this page

Published 30 July 2021
Last updated 2024 January 2025 + show all updates

  1. Information about 'agency and temporary workers (the agency legislation)' has been added.

  2. Information about HMRC stakeholder research and impact of Making Tax Digital on Income Tax for Self Assessment customers research has been added. Help to Save research has been extended to 28 February 2025.

  3. Information about 'Declaring your income' has been added.

  4. Information about 'Self Assessment — request to leave' has been added.

  5. Possible involvement in tax avoidance schemes research has been added. Cryptoasset research has been extended to 31 January 2025.

  6. Information about Making Tax Digital for Income Tax Self Assessment testing phase and Making Tax Digital for Income Tax Self Assessment — agent preparedness research has been added. Help to Save research has been extended to 31 January 2025.

  7. Information about hiring overseas employees to work in the UK on a short or medium term arrangement research has been added.

  8. Information about Annual Tax on Enveloped Dwellings and understanding unrepresented customer needs research has been added. Venture capital schemes research has been extended to 15 November 2024.

  9. Information about the wealthy compliance portal has been added.

  10. Information about HMRC and tax system experience research has been added.

  11. Customs authorisations survey improvement research has been extended to 8 November 2024.

  12. Information about compliance checks into personal and business tax affairs research has been added. Customs processes research has been extended to 17 January 2025.

  13. Information about customs authorisations survey improvement research has been added.

  14. Information about cryptoasset research has been added.

  15. Information about pension schemes migration research has been added.

  16. Information about social media content creation research has been added. Information about venture capital schemes research has been added. End date for National Minimum Wage geographical compliance approach research has been extended.

  17. The end dates for 'Understanding the use of the Lifetime ISA' and 'Help to Save research' have been extended to 30 November 2024.

  18. Information about Large Business survey and Wealthy pre-filing research have been added.

  19. The impact of government childcare support on working parents research has been extended from 9 August 2024 to 3 October 2024.

  20. The pension schemes migration research has been extended from 26 July 2024 to 2 August 2024.

  21. Information added for HMRC customer experience research has been added.

  22. Information about pension schemes migration research has been added.

  23. Information about cryptoasset research has been updated to extend the period of contact to 30 August 2024.

  24. Information about HMRC agents, small and mid-sized business and customs processes research has been added.

  25. Information about research into HMRC customer education has been added.

  26. The information on research into the impact of HMRC communications and safety and security declarations on EU imports has been removed, as these studies have now ended.

  27. The 'temporary Customer Compliance Manager service for mid-size businesses' section has been updated to extend the period of contact to 31 May.

  28. Information about tax code notice research has been added.

  29. Information about research into the cryptoasset industry and how people interact with video guidance has been added.

  30. Information about research for the impact of Making Tax Digital (MTD) on Income Tax Self Assessment (ITSA) customers and information about understanding the use of the Lifetime ISA has been added.

  31. Information about research to understand the impact of HMRC communications has been added. Information about GB-EU traders research and Making Tax Digital for Income Tax pilot have been removed as contact for these have ended.

  32. Information about Help to Save research, temporary Customer Compliance Manager service for mid-size businesses, and uncertain tax treatment research has been added.

  33. Information about the impact of government childcare support on working parents and the impact of border check processes on businesses research has been added.

  34. Information about Single Trade Window user testing, Enterprise Investment Schemes and Self Assessment customer communications research has been added.

  35. Information about VAT Penalty Reform research has been added.

  36. Information about business tax account research has been added. Information about safety and security declarations on EU imports research has been added. Information about The Large Business Survey 2023 has been removed as contact for this has ended.

  37. Information about GB-EU traders research and company structure and financial decision making research has been added.

  38. Information about Bulk Import Reduced Data Set (BIRDS) research has been added to the page.

  39. Information about identity verification and account set-up research has been added.

  40. Information about HMRC potentially contacting you about changes to your tax code has been added.

  41. Information about Employee Ownership Trusts has been added. Information about Help to Save research, Landlord research, Mid-sized Business Customer Survey, Offshore penalties regime — research into effectiveness, Small businesses' interactions with HMRC, Vaping market research, VAT deregistration research and Venture Capital Reliefs — Understanding the customer journey have all been removed as contact for these have ended.

  42. Information about National Minimum Wage geographical compliance approach research has been added.

  43. Added translation

  44. Information about VAT visits and inspections has been added.

  45. Information about simplified mileage rates in the UK have been removed as contact for these have ended, updated translation

  46. Information about HMRC stakeholder engagement research has been added.

  47. Information on Venture Capital Reliefs had been updated to extend end date of contact

  48. added translation

  49. Information about GVMS (Goods Vehicle Movement Service) research has been added.

  50. Information about Understanding the customer journey of companies who seek investors by using Venture Capital Reliefs schemes has been added. Information about Electricity Generator Levy and measuring the impact of Making Tax Digital for VAT customers has been added. Information about Corporation Tax research, Employment status in the UK, VAT payable order repayments have been removed as contact for these have ended.

  51. Information about a customs intermediaries monitoring survey and a new company structure and financial decision-making research survey has been added.

  52. Information about research on Help to Save and research on HMRC communications with customers who complete paper Self Assessments has been added.

  53. Information about Mid-sized Business Customer Survey research has been added.

  54. Research about businesses use of simplified mileage rates, customer experience of HMRC, and how customers authorise agents to interact with the HMRC added.

  55. Added translation

  56. Research regarding childcare providers engagement with Tax-Free Childcare, effectiveness of the offshore penalty regime, and the Large Business Survey 2023 added to the page. Impact of Making Tax Digital research removed as the contact dates for this ended on 21 July 2023.

  57. Information on the company names, and the dates they may contact you to take part in research on the experiences of businesses new to customs has been updated.

  58. Information about Lifetime ISAs research has been added. Information about employer pension salary sacrifice schemes, Income Tax Self Assessment research on future timely payment and research and development tax relief has been removed as contact for these has ended.

  59. Information about a Great Britain EU traders survey and Corporation Tax research has been added, and details about the schools outreach programme analysis, digital channels research and asset managers self-assessment feedback have been removed.

  60. Information about research and development tax relief has been added.

  61. Information has been added about Company structure and financial decision-making research, Impact of Making Tax Digital, Asset managers self-assessment feedback, and Landlord research.

  62. Information about VAT payable order repayments has been added.

  63. Information about research on the experiences of businesses new to customs has been added.

  64. We have removed 'Impact of Making Tax Digital research'.

  65. Research on VAT deregistration, the vaping market, small businesses' interactions with HMRC, and Self Assessment and paper communications, has been added. We have removed out-of-date information on: digital by default, electronic sales suppression, impact of Making Tax Digital for newly registered VAT customers, Income Tax for small businesses, VAT Flat Rate Scheme.

  66. Information has been added about Digital channels and Employer pension salary sacrifice schemes.

  67. Information about contact regarding Electronic Sales Suppression has been added.

  68. Added translation

  69. We have added two updates on research about employment status and Income Tax for small businesses.

  70. Added translation

  71. We have added information about a HMRC compliance check survey.

  72. We have added information about contact from HMRC on the Let Property Campaign. We have also updated the section Income Tax Self Assessment research on future timely payments. IFF Research will contact you by letter and then phone call from 20 February 2023 up to and including 28 June 2023. We have added information on Digital by default. HMRC may contact you about this between 20 February 2023 and 28 April 2023.

  73. Information about research on customs authorisations of UK businesses, temporary customer compliance manager support, the temporary customer compliance manager support survey, and VAT registration experience has been removed as contact for these has ended.

  74. Information about research into the impact of Making Tax Digital for newly registered VAT customers been added.

  75. Information about research on stakeholder engagement has been added.

  76. Information about the VAT on the Energy Bills Support Scheme has been added. Information about the Customs intermediaries monitoring survey has been removed as the contact dates for this ended on 23 January 2023.

  77. Information about research on making a payment to HMRC, Tax-Free Childcare and parent’s working patterns and data holder notices have been added. Information about the Large Business Customer Survey 2022 has been removed as the contact dates for this ended on 6 January 2023.

  78. Research into agents of wealthy customers has been extended from 30 December 2022 to 31 March 2023. In addition agents may now be contacted by email or letter then phone or video call.

  79. Information about research on Customs authorisations of UK Businesses, Customs declarations, Debt management payment plan questionnaire, Making Tax Digital for VAT, VAT Flat Rate Scheme and VAT registration experience has been added.

  80. Added translation

  81. Information about offshore advice for taxpayers and their advisors has been added. We have also added information on employer National Insurance contributions relief for veterans.

  82. Information about supply chains research has been added.

  83. Information about research into agents of wealthy customers and businesses recently in debt with HMRC has been added.

  84. Information about Income Tax Self Assessment research on future timely payment and information about the temporary Customer Compliance Manager support survey has been added. Information about Corporation Tax research and research on HMRC's digital services has been removed as the contact dates for these ended on 18 November 2022.

  85. User research on employers' experiences of the Coronavirus Job Retention Scheme has been extended from 17 November 2022 to 18 November 2022.

  86. Information on Child Benefit digital service research has been added.

  87. Research on employer benefits in kind has been extended from 30 November 2022 to 9 December 2022.

  88. Research on HMRC’s digital services has been extended from 31 October 2022 to 18 November 2022.

  89. User research on employers' experiences of the Coronavirus Job Retention Scheme has been extended from 10 November 2022 to 17 November 2022.

  90. IFF Research on employer benefits in kind has been extended to 30 November 2022.

  91. Information on the Automatic Exchange of Information has been added. The customs intermediaries monitoring survey research will continue until 23 January 2023.

  92. Research on employers' experiences of the Coronavirus Job Retention Scheme will continue until 10 November 2022.

  93. Information on navigating between business taxes and personal taxes online research has been added.

  94. Updated because the research on employer's experiences of the coronavirus job retention scheme has been extended to 7 October 2022.

  95. Information about research on HMRC's digital services has been added.

  96. Information on Corporation Tax research has been added.

  97. Information on VAT return research has been added.

  98. Information on the Large Business Customer Survey 2022 and temporary Customer Compliance Manager support has been added.

  99. Added translation

  100. Information on the customer experience of HMRC has been added.

  101. Information on the Mid-sized business customer survey has been added.

  102. Information for businesses who use CHIEF for import declarations has been added.

  103. Information on Making Tax Digital for Income Tax pilot and employer benefits in kind has been added.

  104. Information on economic crime supervision and experiences of HMRC VAT registration has been added.

  105. Information on HMRC and HM Treasury’s 10 year Tax Administration Strategy has been added.

  106. Information on customs intermediaries' experience and Making Tax Digital for VAT registered customers has been added.

  107. Information on the customs intermediaries monitoring survey has been added.

  108. Information about research on Capital Allowances has been added.

  109. Research into understanding tax administration for businesses has been extended from 27 May 2022 to 8 July 2022 and information about research for the Cycle to Work Scheme has been added.

  110. Added section on 'Overseas businesses that sell goods on online marketplaces to UK consumers'.

  111. Added information on the government analysis schools outreach programme and employers' experiences of the Coronavirus Job Retention Scheme.

  112. The information for the 'Research to explore market shifts and behaviours relating to Stamp Duty' section has been re-added as it has been extended.

  113. Added information on 'Research to improve VAT services for small and micro businesses'.

  114. The section about tax relief evaluations has been updated with new contact information from 1 July 2021 to 30 November 2022.

  115. Added information on 'Research into understanding tax administration for businesses'.

  116. Added section 'Annual Tax on Enveloped Dwellings (ATED) reminder to agents and companies'.

  117. Added information on research on the Profit Diversion Compliance Facility and the Diverted Profits Investigation Approach, and the end date of the traders survey has been changed from 10 March 2022 to 25 March 2022.

  118. Added information on repayments research.

  119. Added information on research into self-assessment and VAT repayment systems.

  120. Added information on research to explore market shifts and behaviours relating to Stamp Duty.

  121. Information on research on agent experiences of HMRC's digital services has been added.

  122. Added section 'Research letters about the disability element of Tax Credits'.

  123. Added 'Research to improve HMRC communications for individuals and businesses' section.

  124. Added sections 'Research into the impact of full controls on customs intermediaries' and 'Traders survey'.

  125. Added sections Effects of the super-deduction, Single Trade Window research and Trust survey.

  126. Information on 'Payment of Class 2 National Insurance Contributions through Self Assessment' has been added.

  127. Information on further research on the HMRC Coronavirus Job Retention Scheme added.

  128. Information about the EU Settlement Scheme has been added.

  129. Information added about reform research for off-payroll working rules from 24 September 2021 to 10 December 2021.

  130. Information has been added about HMRC contacting CHIEF users who declare goods into Northern Ireland from outside the UK and EU.

  131. Added 'Large Business Customer Experience Survey 2021' section.

  132. Information about Tax relief evaluations from 1 July 2021 to 31 June 2022 and Traders survey research from 27 August to 12 October 2021 added.

  133. Information about customer research on Corporation Tax reliefs from August 2021 to 30 September 2021 has been added.

  134. We have added information about customer research by HMRC from 12 August to 15 September by 2021.

  135. We have added research on detached workers and social security.

  136. Updated to show HMRC is using a new number to send text messages to customers.

  137. Added translation

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