Received a letter from HMRC? What to do next
If you have received a letter from HMRC, do not ignore it and do not reply until you know what it is asking. First check it is genuine, then work out the type of letter and its deadline. IB&Co Accountants in Canary Wharf reviews HMRC letters, explains what they mean and can reply to HMRC for you as your agent.
What should I do first when HMRC writes to me?
- Note the details. Write down the HMRC reference, the officer’s name if there is one, and any reply date.
- Check it is genuine. HMRC publishes a list of letters it is currently sending, and a separate tool for checking QR codes on letters. Never use a phone number or link from a letter you are unsure about; use the contact details on GOV.UK.
- Work out what kind of letter it is. The type of letter decides how urgent it is (see below).
- Gather the records it mentions. Most letters say exactly what HMRC wants to see.
- Get advice before you reply. What you say in a first reply can shape everything that follows.
What kind of HMRC letter have I received?
Most letters fall into one of five groups.
A “nudge” or campaign letter. HMRC writes to groups of people when its data suggests something may be missing from their returns, for example rental income, overseas income or income from online selling. These letters usually ask you to check your return and correct it if needed, rather than opening a formal enquiry. They are easy to dismiss, but HMRC can follow up if nothing happens.
A compliance check or enquiry. HMRC tells you it is checking a return or your records. This is more formal. HMRC’s own guidance says that helping with the check, and telling it about anything that is wrong, can reduce any penalty, and that you can appoint someone to deal with the check for you. Our Tax Investigation Support page explains the different types of enquiry.
A penalty notice. For example, a late filing penalty. You usually have 30 days from the date of the penalty to appeal.
A bill or “amount overdue” letter. HMRC thinks you owe tax. Check the figures, then pay or agree a payment plan before the debt grows.
An information letter. For example, HMRC is writing from 9 November 2026 to 31 December 2026 to some people who need to use Making Tax Digital for Income Tax from April 2026, explaining how to check their Self Assessment bill. These need reading, but not usually a reply.
Which HMRC letters are being sent right now?
HMRC’s list of genuine letters is updated regularly. Two current examples that affect our clients:
- Construction Industry Scheme and Corporation Tax. From 5 November 2026 up to and including 18 January 2027, HMRC may write to companies whose Corporation Tax return includes subcontractor costs that have not been reported on a CIS return, or that do not match it. HMRC will ask you to correct the return or send evidence that it is right. See our CIS Returns service.
- Making Tax Digital for Income Tax. The payment awareness letters described above.
Because this list changes, we check the current GOV.UK version whenever a client sends us a letter.
I am a landlord and HMRC has written about rental income. What now?
Landlord letters usually mean HMRC has information, such as letting agent or Land Registry data, suggesting rental income has not been declared. If income is missing, coming forward yourself is usually better. Individual landlords can use HMRC’s Let Property Campaign for UK or overseas residential property. Once HMRC acknowledges your notification, you have 90 days to work out and pay what you owe. HMRC says penalties are usually lower if you make a voluntary disclosure than if it finds the problem first.
If everything was declared, we can help you explain that to HMRC with the evidence. Our Property Owners services cover landlord returns going forward.
Will I have to speak to HMRC myself?
In most cases, no. Once you authorise us as your agent, we deal with HMRC on your behalf, by letter and phone. HMRC may still need to write to you directly about some things, and it sends us a copy. For a compliance check, you can authorise us using HMRC’s form COMP1a. If HMRC asks to meet you in person, we prepare you and attend with you.
How IB&Co helps with HMRC letters
- read the letter and tell you in plain English what it means and how urgent it is
- check whether HMRC’s figures are right
- reply on your behalf, on time, with the right records
- correct returns or make a disclosure where something was missed
- appeal penalties where you have a reasonable excuse
- explain how any enquiry work would be charged before it starts
We are regulated by the IFA and IPA, and led by Ishmael Bangura FFA. If you are worried about a letter, email hello@ibandco.co.uk with “URGENT: HMRC” in the subject line and include the reply date.
Related guide: help with late tax returns.
Frequently asked questions
Check it against HMRC’s published list of letters it is currently sending, and use HMRC’s checker for any QR code. If in doubt, contact HMRC using the numbers on GOV.UK, not the letter.
It is a letter HMRC sends to groups of taxpayers when its data suggests income may be missing from a return. It usually asks you to check and correct your return rather than opening a formal enquiry. Do not ignore it.
The letter tells you. For penalties and many tax decisions, the time limit to appeal is usually 30 days from the date of the letter. If you need more time, ask HMRC before the deadline.
Yes. Once you authorise us as your agent, we can correspond with HMRC and act for you on the matters you authorise.
Get advice before you reply. If income is missing, a voluntary disclosure through the Let Property Campaign is often the best route for individual landlords. We can review your position and prepare the disclosure.
We agree the scope with you after a Discovery Call and send a written proposal before any work starts.
Send us your HMRC letter
Book a Discovery Call, or email hello@ibandco.co.uk with “URGENT: HMRC” in the subject and the reply date.
Call 020 7164 0225 or visit us at Level 37, 1 Canada Square, Canary Wharf, London E14 5AA. Open Monday to Friday 9:00 to 18:30 and Saturday 10:30 to 16:30.
Checked on 11 November 2026. This page is general information based on HMRC guidance at that date, and is not advice for your circumstances.
