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.

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.

Agency and temporary workers (the agency legislation)

From 27 January 2025 up to and including 31 March 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:

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.

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 penalty suspension research

From 17 March 2025 up to and including 31 August 2025, you may receive a letter from HMRC, followed by an email or phone call from Verian.

HMRC is working with independent research agency Verian, to explore taxpayers’ views on penalties and penalty suspension.

The research will help HMRC understand the impact of penalties and penalty suspension on taxpayers and will be used to inform policy decisions.

If you are contacted, you may be asked to take part in:

  • an interview
  • a survey

Taking part is voluntary. 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

Identity verification and authentication — exploring organisations’ experiences

From 3 February 2025 up to and including 28 March 2025, Verian may contact you by email or phone call.

HMRC is working with independent research agency Verian, to explore the experiences and views of organisations relating to HMRC identity verification and authentication processes.

The research will help HMRC improve the experience of businesses when engaging with HMRC digitally.

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

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

  • confidential
  • anonymous
  • 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

Inheritance Tax — research to improve the process

From 10 March 2025 up to and including 25 April 2025, People For Research may contact you by email and phone.

HMRC are working with People for Research to recruit participants to take part in an hour-long interview either online (using Microsoft Teams), or over the phone.

The interviews will explore how customers’ perceptions and experiences can guide improvements to the Inheritance Tax process.

Taking part in this research is voluntary. If you do, all responses and details given will be:

  • confidential
  • held securely at all times in line with data protection
  • used for research purposes only

Jointly Managed Engagement Team — HMRC payroll enquiry

HMRC may contact you by phone, letter or email

HMRC may contact employers or third parties to clarify payroll information submitted through Real Time Information (RTI).

If contacted by phone, you will be:

  • told we have a payroll enquiry
  • asked to complete standard security questions
  • asked for a breakdown of pay and deductions for an individual

If contacted by email, you will be:

  • told we have a payroll enquiry
  • asked to contact HMRC by telephone
  • asked for a breakdown of pay and deductions for an individual — if you are emailed after speaking on a telephone call

If contacted by letter, you will be:

  • told we have a payroll enquiry
  • asked for a breakdown of pay and deductions for an individual

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

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

Pension research

From 6 February 2025 up to and including 28 March 2025, you may receive a phone call, text or email from People for Research.

HMRC is working with research agency People for Research, to better understand customers’ experiences of receiving a pension.

The research will help guide the design and support of HMRC services for people who receive a pension.

You may be asked to take part in a 60-minute interview online, by telephone or in person in Manchester.

Taking part is voluntary. Any information you give will be:

  • confidential
  • used for research purposes only
  • held securely at all times in line with data protection law

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.

Pre-filing programme — year 2 customer feedback

From 21 February 2025 up to and including 30 April 2025, HMRC may contact you by phone call or email.

HMRC is carrying out research to understand your experience of pre-filing conversations that were conducted between April 2023 and January 2024.

This research will help HMRC improve its services.

You may receive a phone call or email inviting you to give feedback on your experience of the pre-filing conversation.

Taking part in this research is voluntary and if you do so, all responses and information you give will be anonymous. Your personal details will be held securely in line with data protection law. 

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.

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 1911 March 2025 + show all updates
    1. Added translation

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