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
24 July 2025 바카라 사이트” 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 바카라 사이트” 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 we바카라 사이트™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 you바카라 사이트™re eligible to claim missing Home Responsibilities Protection and how to make a claim.

Letter CA4361 바카라 사이트” 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 바카라 사이트” 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 바카라 사이트” 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 PTA05MM 바카라 사이트” payment of your Class 3 National Insurance contributions

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 바카라 사이트˜Check your State Pension forecast바카라 사이트™ service.

HMRC will send you letter if you were affected. This letter will explain the next steps you need to take, including how to make the missing payment.

Letter VPCF1 바카라 사이트” decision to cancel your VAT registration

As part of HMRC바카라 사이트™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 you바카라 사이트™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 바카라 사이트˜hmrc.gov.uk바카라 사이트™, 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 you바카라 사이트™re not sure if the letter is genuine.

Possible involvement in tax avoidance

HMRC will contact you by letter to warn you of your possible involvement in tax avoidance.

You will receive a letter when:

  • our systems show you may be using, or have used, employment arrangements that involve tax avoidance
  • HMRC publishes information about tax avoidance arrangements, and the people involved in the supply and marketing of them

The letter will tell you:

  • how to check if your employment arrangements may involve tax avoidance
  • the risks of using tax avoidance arrangements
  • about the support available to help 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 HMRC바카라 사이트™s .

Self Assessment 바카라 사이트” 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 바카라 사이트˜hmrc.gov.uk바카라 사이트™, 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 you바카라 사이트™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 바카라 사이트” claim online

HMRC provides hospitals with leaflets for new parents which encourages them to claim Child Benefit online after registering their baby바카라 사이트™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 CGT LPP 바카라 사이트” Pay taxes, penalties or enquiry settlements

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.

Letter CHB297B 바카라 사이트” 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 CTY50 바카라 사이트” charities

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 letter will take you to our guidance on who can run your charity바카라 사이트™s finances.

Letter EA2 바카라 사이트” Employment Allowance

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

Letter MGD7 바카라 사이트” Machine Games Duty

You may receive a notice of assessment from HMRC when our records show a Machine Games Duty return is outstanding.

The QR code on the letter takes you to our guidance on Machine Games Duty.

Letter OCA43

You may receive a letter from HMRC if you have been charged with unpaid income tax.

The QR code on the letter will take you to our guidance on paying your Self Assessment tax bill.

Letter OCAD31 바카라 사이트” What to do after someone dies

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.

Letter P1000 바카라 사이트” What to do after someone dies

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.

Letter P2 바카라 사이트” 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 PPT13 바카라 사이트” Plastic Packaging Tax: Central Assessment Charge Notice

You may receive a Central Assessment Charge Notice from HMRC when our records show a Plastic Packaging tax return is outstanding.

The QR code on the letter will take you to our guidance on Plastic Packaging Tax.

Letter RP07007/CA2762 바카라 사이트” deferment of National Insurance

You may receive a letter from HMRC if you applied for deferment of National Insurance.

The QR code on the letter will take you to our guidance on deferring your National Insurance.

Letter RTI200 바카라 사이트” PAYE payments

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 employers바카라 사이트™ PAYE.

Letter RTI201 바카라 사이트” credit on PAYE account

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.

Letter SA250 바카라 사이트” 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 바카라 사이트” 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 바카라 사이트” 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.

Letter SDLT13

You may receive a letter from HMRC when our records show a Stamp Duty Land Tax Return is outstanding.

The QR code on the letter will take you to our guidance on Stamp Duty Land Tax.

Letter VAT164, 165 and 166 바카라 사이트” VAT notice of assessment of tax and surcharge liability notice extension

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.

Letter VRT18 바카라 사이트” VAT registration

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.

Letter VRT19 바카라 사이트” VAT registration (Authorised Signature Required)

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.

Letter VRT20 바카라 사이트” VAT registration (Future Date)

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.

Letter VRT21 바카라 사이트” VAT registration (Insufficient Evidence)

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.

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 24 July 2025 show all updates

  1. The 'Check if a QR code on a letter or leaflet from HMRC is genuine' section has been updated with 6 new letters.

  2. Information about Letter PTA05MM 바카라 사이트” payment of your Class 3 National Insurance contributions has been added.

  3. The 'Check if a QR code on a letter or leaflet from HMRC is genuine' section has been updated with 11 new letters.

  4. Information about unauthorised access of HMRC online accounts has been added.

  5. Guidance about possible involvement in tax avoidance has been updated.

  6. Information about income earned from online marketplace sales has been added.

  7. Information about VAT on private school fees 바카라 사이트” registration reminder for UK private schools has been added.

  8. 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.

  9. Information about Small business 바카라 사이트” behaviours and attitudes following an HMRC enquiry has been updated.

  10. Information about Self Assessment 바카라 사이트” overpayment of Class 2 National Insurance contributions has been added.

  11. The 'Letter VPCF1 바카라 사이트” decision to cancel your VAT registration' and 'Self Assessment 바카라 사이트” claiming a repayment' sections have been updated to tell you what to look for if you receive requests for further information.

  12. Information about letter CA4361 바카라 사이트” National Insurance contributions has been added.

  13. Information about letter CH297B 바카라 사이트” Child Benefit full-time non-advanced education notification has been added.

  14. Information about letter IDMS99P 바카라 사이트” Simple Assessment has been updated. Information about Individuals and the mid-sized businesses they are associated with has been removed.

  15. Information about letter IDMS99P 바카라 사이트” Simple Assessment has been added.

  16. Information about research into small business바카라 사이트™ behaviours and attitudes following an HMRC enquiry has been added.

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

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

  19. Added translation

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

  21. Information about establishment status for VAT and letter CA2490 바카라 사이트” Home Responsibilities Protection eligibility has been added. Information about child benefit take-up research and Stamp Duty Land Tax has been removed.

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

  23. Information about Stamp Duty Land Tax 바카라 사이트” understanding customers experiences has been added.

  24. Information on overdue deferred VAT has been removed.

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

  26. Added translation

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

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

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

  30. Information about National Insurance category letter M 바카라 사이트” feedback about our Generic Notification Service has been added.

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

  32. Information about letter VPCF1 바카라 사이트” decision to cancel your VAT registration has been added.

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

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

  35. Information about letter OCA 300 바카라 사이트” repayment of Student Loan deductions has been added.

  36. 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.

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

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

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

  40. Added 'Independent research 바카라 사이트• understanding business customers바카라 사이트™ use of their online tax account' section.

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

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

  43. Added translation

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