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.
Change of https://www.gov.uk/guidance/check-if-a-letter-youve-received-from-hmrc-is-genuine
Change description : 2025-10-03 13:33:00: The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been removed because a new page for them is now available. [Guidance and regulation]
Showing diff : 2025-09-24 10:32:26.450622842 +00:00..2025-10-03 12:33:09.663785246 +00:00
Check a list of recent letters from HMRC to help you decide if a letter you’ve received is a scam.
If your letter is not listed here check:
From 18 August 2025 up to and including 8 September 2025, HMRC may write to you.
HMRC may contact you by letter to ask you to review your Company Tax Returns.
The letter will ask you to:
From 22 September 2025 up to and including 18 November 2025, HMRC may write to you.
You may get a letter from HMRC about the High Income Child Benefit Charge for the 2024 to 2025 or 2025 to 2026 tax years.
The letter will tell you:
HMRC will never include or ask for personal or financial information in these letters.
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.
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:
We will then review the details you provide and confirm if you are due a refund.
HMRC will contact you by letter to tell you that our records show that a payment is overdue.
The letter will tell you:
There is a QR code on the letter which will take you to our our find out what to do if you owe money to HMRC page. This will help you find the right guidance and support if you owe money to HMRC for tax or penalties.
You must not ignore this letter.
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:
You must not ignore the letter.
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.
From 23 June 2025 up to and including 30 September 2025 HMRC may write to you.
On 5 April 2025, some customers were unable to make voluntary National Insurance contributions payments using the ‘Check your State Pension forecast’ service.
HMRC will send you a letter if you were affected. This letter will explain the next steps you need to take, including how to make the missing payment.
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.
HMRC will contact you by letter to warn you of your possible involvement in tax avoidance.
You will receive a letter when:
The letter will tell you:
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 HMRC’s don’t get caught out campaign.
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.
YouLetters and leaflets from HMRC may contain a QR code which you can alsoscan for further information or help.
HMRC provides hospitals with leaflets for new parents which encourages them to checkclaim 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.
In some letters listedyou in:receive from HMRC, you may find:
an HMRC contactapp thatleaflet
a usesQR morecode thanon onethe communicationenvelope
The methodQR 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
You may receive a letter from HMRC if you have been charged a late payment penalty.
The QR code on this letter will take you to our guidance on paying taxes, penalties or enquiry settlements.
You may receive a letter you’vefrom receivedHMRC if you are no longer entitled to Child Benefit.
The QR code on this letter takes you to our guidance on asking us to reconsider a Child Benefit or Guardian’s Allowance decision.
You may receive a letter from HMRC regarding your entitlement if you applied for or receive Child Benefit.
The QR code on this letter takes you to our guidance on Child Benefit payment dates.
You may receive a letter from HMRC if you have opted in or out of getting Child Benefit payments.
The QR code on this letter takes you to our guidance on High Income Child Benefit Charge.
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 genuinestaying 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
You may receive a letter from HMRC with the outcome of your application to act as an official for a charitable organisation.
The QR code on this page
You may receive a letter from HMRC regarding your entitlement if you applied or receive Employment Allowance.
The QR code on this letter will take you to our guidance on Employment Allowance. You can find out:
if you are eligible
how to claim
You may receive a notice of assessment from HMRC when our records show alla updatesMachine Games Duty return is outstanding.
The QR code on the letter takes you to our guidance on Machine Games Duty
may receive a letter from HMRC if you have been charged with unpaid Income Tax.
The ‘CheckQR code on the letter will take you to our guidance on paying your Self Assessment tax bill.
You may receive a letter from HMRC if you have had a bereavement.
The QR code on the letter will take you to our guidance on what to do after someone dies.
You may receive a letter orif leafletyour 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
You may receive a letter from HMRC if you have had a bereavement.
The QR code on the letter will take you to our guidance on what to do after someone dies.
You may receive a central assessment charge notice from HMRC when our records show a Plastic Packaging Tax return is genuine’outstanding.
The sectionQR hascode beenon removedthe becauseletter will take you to our guidance on Plastic Packaging Tax.
You may receive a newletter pagefrom HMRC if you applied for themdeferment of National Insurance.
The QR code on the letter will take you to our guidance on deferring your National Insurance.
You may receive a letter from HMRC if you make PAYE payments.
The QR code on the letter takes you to our guidance on paying employers’ PAYE.
You may receive a letter from HMRC about credit on your PAYE account.
The QR code on this letter takes you to our guidance on PAYE: detailed information.
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.
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.
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.
You may receive a letter from HMRC when our records show a Stamp Duty Land Tax Return is nowoutstanding.
The available.QR code on the letter will take you to our guidance on Stamp Duty Land Tax.
You may receive a letter from HMRC if you made an application to register for the VAT Flat Rate Scheme.
The QR code on the letter takes you to our guidance on the VAT Flat Rate Scheme.
You may receive a VAT notice of assessment from HMRC with a VAT assessment calculation.
The QR code on the letter takes you to our guidance on sending a VAT Return.
You may receive a letter from HMRC if you pay VAT.
The QR code on the letter takes you to our guidance on the VAT Annual Accounting Scheme.
You may receive a letter from HMRC if you pay VAT.
The QR code on the letter takes you to our guidance on paying your VAT bill.
You may receive a letter from HMRC if you made an application to register for VAT.
The QR code on the letter takes you to our guidance on VAT.
You may receive a letter from HMRC if you made an application to register for VAT.
The QR code on the letter takes you to our guidance on appealing to the tax tribunal.
You may receive a letter from HMRC if you made an application to register for VAT.
The QR Code on the letter takes you to our guidance on how to register for VAT.
You may receive a letter from HMRC if you made an application to register for VAT.
The QR code on the letter takes you to our guidance on disagreeing with a tax decision or penalty.
You may receive a letter from HMRC if you made an application to register for VAT.
The QR code on the letter takes you to our guidance on disagreeing with a tax decision or penalty.
You can also to check letters listed in HMRC contact that uses more than one communication method.
Added translation.
Information about 'High Income Child Benefit Charge — check if you need to pay' has been added.
Information about letter IDMS99 — amount overdue has been added.
The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been updated with 3 new letters.
The 'Check if a QR code on a letter or leaflet from HMRC is genuine' section has been updated with 8 new letters.
Information about Corporation Tax — check you’ve paid the right amount has been added.
The 'Check if a QR code on a letter or leaflet from HMRC is genuine' section has been updated with 6 new letters.
Information about Letter PTA05MM — payment of your Class 3 National Insurance contributions has been added.
The 'Check if a QR code on a letter or leaflet from HMRC is genuine' section has been updated with 11 new letters.
Information about unauthorised access of HMRC online accounts has been added.
Guidance about possible involvement in tax avoidance has been updated.
Information about income earned from online marketplace sales has been added.
Information about VAT on private school fees — registration reminder for UK private schools has been added.
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.
Information about Small business — behaviours and attitudes following an HMRC enquiry has been updated.
Information about Self Assessment — overpayment of Class 2 National Insurance contributions has been added.
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.
Information about letter CA4361 — National Insurance contributions has been added.
Information about letter CH297B — Child Benefit full-time non-advanced education notification has been added.
Information about letter IDMS99P — Simple Assessment has been updated. Information about Individuals and the mid-sized businesses they are associated with has been removed.
Information about letter IDMS99P — Simple Assessment has been added.
Information about research into small business’ behaviours and attitudes following an HMRC enquiry has been added.
Information about individuals and the mid-sized businesses they are associated with has been added.
Information about possible involvement in tax avoidance schemes has been added.
Added translation
Information about establishment status for VAT has been updated.
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.
Information about individuals and the mid-sized businesses they are associated with has been added.
Information about Stamp Duty Land Tax — understanding customers experiences has been added.
Information on overdue deferred VAT has been removed.
Information about mid-sized business services has been added.
Added translation
Research into Child Benefit take-up, and businesses' views of HMRC customer service, have been added.
Information added on user research with businesses likely to fall within the Organisation for Economic Co-operation and Development (OECD) pillar 2 rules.
Information about paying overdue deferred VAT to avoid a penalty has been added.
Information about National Insurance category letter M — feedback about our Generic Notification Service has been added.
Information about Self Assessment repayment claims has been added.
Information about letter VPCF1 — decision to cancel your VAT registration has been added.
Information on experiences of pension scheme administrators has been added.
Information on the Cost of Living Payment has been added.
Information about letter OCA 300 — repayment of Student Loan deductions has been added.
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.
Added information on research about the digitisation of Child Benefit.
Research with businesses on VAT submissions section has been added.
Information on Research into the impact of cash collection has been added.
Added 'Independent research ― understanding business customers’ use of their online tax account' section.
Added details of a letter being sent about regional information on Corporation Tax reliefs research.
Added details of a letter being sent out about research with mid-size businesses
Added translation
2025-10-03 13:33
The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been removed because a new page for them is now available.
2025-09-24 11:32
Added translation.
2025-09-15 15:03
Information about ‘High Income Child Benefit Charge – check if you need to pay’ has been added.
2025-09-12 11:54
Information about letter IDMS99 – amount overdue has been added.
2025-09-03 11:57
The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been updated with 3 new letters.
2025-08-28 16:05
The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been updated with 8 new letters.
2025-08-07 13:13
Information about Corporation Tax – check you’ve paid the right amount has been added.
2025-07-24 10:05
The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been updated with 6 new letters.
2025-07-23 14:08
Information about Letter PTA05MM – payment of your Class 3 National Insurance contributions has been added.
2025-07-17 14:43
The ‘Check if a QR code on a letter or leaflet from HMRC is genuine’ section has been updated with 11 new letters.
2025-06-04 08:00
Information about unauthorised access of HMRC online accounts has been added.
2025-04-16 12:19
Guidance about possible involvement in tax avoidance has been updated.
2025-02-13 09:14
Information about income earned from online marketplace sales has been added.
2025-01-20 11:04
Information about VAT on private school fees – registration reminder for UK private schools has been added.
2024-12-09 13:51
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.
2024-09-06 17:12
Information about Small business – behaviours and attitudes following an HMRC enquiry has been updated.
2024-08-29 11:36
Information about Self Assessment – overpayment of Class 2 National Insurance contributions has been added.
2024-08-20 15:10
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.
2024-06-07 12:56
Information about letter CA4361 – National Insurance contributions has been added.
2024-05-21 11:00
Information about letter CH297B – Child Benefit full-time non-advanced education notification has been added.
2024-03-20 11:24
Information about letter IDMS99P – Simple Assessment has been updated. Information about Individuals and the mid-sized businesses they are associated with has been removed.
2024-03-15 11:59
Information about letter IDMS99P – Simple Assessment has been added.
2024-01-23 15:21
Information about research into small business’ behaviours and attitudes following an HMRC enquiry has been added.
2024-01-19 13:50
Information about individuals and the mid-sized businesses they are associated with has been added.
2023-12-20 13:08
Information about possible involvement in tax avoidance schemes has been added.
2023-12-07 11:19
Added translation
2023-12-04 18:06
Information about establishment status for VAT has been updated.
2023-06-20 11:47
Information about individuals and the mid-sized businesses they are associated with has been added.
2023-05-31 11:20
Information about Stamp Duty Land Tax – understanding customers experiences has been added.
2023-05-05 13:10
Information on overdue deferred VAT has been removed.
2023-04-26 12:45
Information about mid-sized business services has been added.
2023-04-05 09:24
Added translation
2023-03-28 10:39
Research into Child Benefit take-up, and businesses’ views of HMRC customer service, have been added.
2023-03-16 12:32
Information added on user research with businesses likely to fall within the Organisation for Economic Co-operation and Development (OECD) pillar 2 rules.
2023-02-14 09:00
Information about paying overdue deferred VAT to avoid a penalty has been added.
2023-02-01 10:04
Information about National Insurance category letter M – feedback about our Generic Notification Service has been added.
2022-11-08 10:22
Information about Self Assessment repayment claims has been added.
2022-10-14 15:05
Information about letter VPCF1 – decision to cancel your VAT registration has been added.
2022-09-06 12:26
Information on experiences of pension scheme administrators has been added.
2022-08-12 09:10
Information on the Cost of Living Payment has been added.
2022-05-04 15:12
Information about letter OCA 300 – repayment of Student Loan deductions has been added.
2022-04-12 12:21
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.
2022-02-25 16:45
Added information on research about the digitisation of Child Benefit.