Downloads

HMRC Letter Response Templates

When HMRC writes to you, the response deadline is often 30 days and the format matters. This pack contains 10 ready-to-use response letter templates — one for each common HMRC letter type. Each has fill-in sections for your UTR, National Insurance number, tax year, and the specific figures in question. Covers: SA302 discrepancy, PAYE tax code challenge, P800 overpayment or underpayment query, compliance check response, s.9A enquiry acknowledgement, SA penalty appeal, Schedule 36 information notice response, Simple Assessment query, in-year tax code challenge, and discovery assessment appeal.

Last reviewed: 26 May 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

What it contains

How to use it

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

HMRC RESPONSE LETTER PACK — 10 TEMPLATES
  Use the relevant template. Fill in [FILL IN] fields. Send by Royal Mail Signed-For. Keep a copy.

  ================================================================
  TK-SA302-DISCREPANCY-01 — SA302 discrepancy response
  ================================================================
  [Your name]
  [Your address]
  UTR: [10-digit UTR]
  NI number: [NI number]

  HM Revenue & Customs
  Self Assessment
  HMRC, BX9 1AS

  [Date]

  Dear Sir or Madam,

  Re: SA302 for tax year [YYYY/YY] — HMRC ref [from letter]

  I write in response to your SA302 dated [date] for the tax year [YYYY/YY].
  I do not agree with the figure of £[HMRC figure] shown for [income type / box number].
  My records show £[your figure]; the difference of £[diff] arises because [reason — missing expense / duplicated income / wrong tax year].

  I enclose: [list — invoices, bank statements, expense receipts, etc.].

  Please amend the assessment and confirm in writing.

  Yours faithfully,
  [Signature]
  [Printed name]

  Guidance: SA302 disputes should be raised within 12 months of filing under TMA 1970 s.9ZA. After that you need a formal overpayment relief claim (TMA 1970 Sch 1AB) within 4 years of the end of the tax year.

  ================================================================
  TK-PAYE-CODE-CHALLENGE-01 — PAYE tax code (P2) challenge
  ================================================================
  [Your name]
  [Your address]
  NI number: [NI number]
  Employer PAYE ref: [from payslip]

  HMRC PAYE
  HMRC, BX9 1AS

  [Date]

  Dear Sir or Madam,

  Re: Tax code [code, e.g. 1000L] notified on [date]

  I do not believe this tax code is correct. My circumstances are:
  - Annual salary: £[amount]
  - Other taxable income: £[amount or "none"]
  - Benefits in kind: £[amount or "none"]
  - Pension contributions (net): £[amount]

  The code appears to assume [HMRC's assumption — second job, untaxed interest, benefit, underpayment from prior year]. This is incorrect because [explanation].

  Please review and issue a corrected code to my employer.

  Yours faithfully,
  [Signature]
  [Printed name]

  Guidance: Call 0300 200 3300 first for fastest resolution. Send the letter if HMRC won't change the code by phone. Keep payslips before and after.

  ================================================================
  TK-P800-CHALLENGE-01 — P800 calculation challenge
  ================================================================
  [Your name]
  [Your address]
  NI number: [NI number]

  HMRC PAYE
  HMRC, BX9 1AS

  [Date]

  Dear Sir or Madam,

  Re: P800 for tax year [YYYY/YY] — calculation reference [from P800]

  Your P800 shows tax [overpaid / underpaid] of £[amount]. I do not agree.

  My calculation:
  - Pay (P60): £[amount]
  - Tax deducted (P60): £[amount]
  - Other taxable income: £[amount]
  - Total tax due (my figure): £[amount]

  The difference arises because [reason — Marriage Allowance not applied / Gift Aid missed / professional subscription / wrong P60 figure].

  I enclose: [P60, payslips, supporting evidence].

  Please re-issue the P800 reflecting the correct position.

  Yours faithfully,
  [Signature]
  [Printed name]

  Guidance: You have 4 years from the end of the tax year to challenge a P800 (TMA 1970 Sch 1AB). Don't cash a refund cheque if you dispute the figure — endorsing the cheque can be treated as acceptance.

  ================================================================
  TK-COMPLIANCE-RESPONSE-01 — Compliance check ("nudge letter") response
  ================================================================
  [Your name]
  [Your address]
  UTR: [UTR]
  NI number: [NI number]

  HMRC Risk and Intelligence Service
  [Address from letter]

  [Date]

  Dear [Caseworker name from letter],

  Re: Compliance check — your reference [from letter] — tax year [YYYY/YY]

  I acknowledge your letter dated [date] regarding [topic — undeclared rental, online sales, foreign income, crypto].

  [Option A — no undeclared income:]
  I confirm I have no undeclared [income type] for the year(s) in question. The position on my Self Assessment is correct because [explain — below trading allowance, included on return at box X, not chargeable because Y]. I enclose [evidence].

  [Option B — undeclared income found:]
  On review I have identified [£amount] of [income type] that was not declared. I will submit an amended return / disclosure via the Digital Disclosure Service within [30 days]. I request that no further action be taken pending my disclosure.

  Please confirm receipt and next steps.

  Yours sincerely,
  [Signature]
  [Printed name]

  Guidance: A "nudge" letter is not a formal s.9A enquiry yet. Responding correctly often closes the matter. If you have undeclared income, voluntary disclosure attracts much lower penalties (15–30%) than prompted (35–70%) — see Sch 24 FA 2007.

  ================================================================
  TK-S9A-RESPONSE-01 — Formal Self Assessment enquiry response
  ================================================================
  [Your name]
  [Your address]
  UTR: [UTR]

  HMRC [office from letter]

  [Date]

  Dear [Officer name],

  Re: Enquiry under TMA 1970 s.9A — tax year [YYYY/YY] — HMRC ref [from letter]

  I acknowledge receipt of your letter dated [date] opening an enquiry into my Self Assessment return for [YYYY/YY].

  In response to your information requests:
  1. [Their request 1] — [your response + reference to enclosure]
  2. [Their request 2] — [response]
  3. [Their request 3] — [response]

  I enclose: [list documents].

  I [do / do not] consider any of your requests to be outside the scope of a reasonable s.9A enquiry. [If you object: cite reason — privileged advice, irrelevant tax year, fishing.]

  Please confirm receipt and let me know if you require anything further.

  Yours sincerely,
  [Signature]
  [Printed name]

  Guidance: Don't go beyond what's asked. Don't volunteer extra years. Consider engaging a Chartered Tax Adviser before responding to the substantive questions — under TMA 1970 s.50 once they issue a closure notice your appeal rights crystallise.

  ================================================================
  TK-SA-PENALTY-APPEAL-01 — Self Assessment penalty appeal
  ================================================================
  [Your name]
  [Your address]
  UTR: [UTR]

  HMRC SA Penalties
  HMRC, BX9 1AS

  [Date]

  Dear Sir or Madam,

  Re: Penalty notice — reference [from notice] — tax year [YYYY/YY]

  I appeal against the penalty of £[amount] issued on [date] for [late filing / late payment].

  My reasonable excuse is: [bereavement / serious illness with hospital dates / postal disruption / HMRC system failure with screenshot / fire/flood with insurance ref / death of partner].

  The cause was outside my control and persisted from [date] until [date]. I [filed / paid] as soon as the obstacle was removed, on [date].

  Supporting evidence enclosed: [death certificate / hospital letter / Royal Mail proof of postage / HMRC error reference].

  I request that the penalty be cancelled in full.

  Yours faithfully,
  [Signature]
  [Printed name]

  Guidance: The appeal must be in writing within 30 days of the penalty notice (Sch 55 para 20 FA 2009). "I forgot" and "I was busy" are not reasonable excuses. Internal HMRC review is free; First-tier Tribunal escalation also free. See also the dedicated TaxKiln appeal letter download.

  ================================================================
  TK-SCH36-RESPONSE-01 — Schedule 36 information notice response
  ================================================================
  [Your name]
  [Your address]
  UTR: [UTR]

  HMRC [office from notice]

  [Date]

  Dear [Officer name],

  Re: Schedule 36 Finance Act 2008 information notice dated [date] — your ref [from notice]

  I confirm receipt of your information notice issued under paragraph [1 / 2 / 5] of Schedule 36 FA 2008.

  In response:
  - Item 1 [their request]: Enclosed at Appendix A.
  - Item 2 [their request]: Enclosed at Appendix B.
  - Item 3 [their request]: [Provided / Object — see below.]

  [If objecting to any item:]
  I object to the request for [item] on the basis that [statutory privilege / not in my power or possession / not reasonably required / outside the time limits]. I request you withdraw or amend the notice. If you do not, I will lodge a paragraph 29 appeal within 30 days.

  Yours sincerely,
  [Signature]
  [Printed name]

  Guidance: Failure to comply attracts an initial £300 penalty plus £60 per day continuing (Sch 36 paras 39–40). You can appeal under para 29 within 30 days. Privileged legal advice and journalistic material are protected. Don't ignore a Sch 36 notice — penalties accumulate fast.

  ================================================================
  TK-SIMPLE-ASSESS-QUERY-01 — Simple Assessment query
  ================================================================
  [Your name]
  [Your address]
  NI number: [NI number]

  HMRC Simple Assessment
  HMRC, BX9 1AS

  [Date]

  Dear Sir or Madam,

  Re: Simple Assessment for [YYYY/YY] — reference [from letter]

  Your Simple Assessment shows tax due of £[amount]. I do not agree.

  [Choose:]
  - The state pension figure of £[HMRC figure] is incorrect; my actual receipts were £[your figure]. I enclose DWP confirmation.
  - Untaxed interest of £[figure] is overstated; my bank certificates show £[figure].
  - A source of income or relief has been missed: [detail].

  Please correct the assessment.

  If you do not agree, I formally request a review under TMA 1970 s.49B / 49C within 60 days of this letter.

  Yours faithfully,
  [Signature]
  [Printed name]

  Guidance: Simple Assessment was introduced under FA 2016. You have 60 days to query, then a further 30 to appeal to tribunal. Don't ignore it — interest accrues from the due date even if the figure is disputed.

  ================================================================
  TK-TAXCODE-INYEAR-01 — In-year tax code challenge
  ================================================================
  [Your name]
  [Your address]
  NI number: [NI number]
  Employer PAYE ref: [from payslip]

  HMRC PAYE
  HMRC, BX9 1AS

  [Date]

  Dear Sir or Madam,

  Re: In-year tax code adjustment — coding notice dated [date]

  My tax code has changed from [old code] to [new code] mid-year. My payslip of [date] shows additional tax of £[amount].

  The change appears to be on account of [HMRC's reason from the coding notice]. This is incorrect because [explanation — benefit ended, second job ceased, prior-year underpayment already settled, untaxed interest below PSA].

  I request my code be reset to [requested code] and that any over-collected tax in [current month] be refunded via the next payroll cycle.

  Yours faithfully,
  [Signature]
  [Printed name]

  Guidance: Call 0300 200 3300 first — phone changes apply within the next payroll run; letters can take 6+ weeks. If HMRC won't change it over the phone, send the letter and ask for a written response under their Charter commitments.

  ================================================================
  TK-DISCOVERY-APPEAL-01 — Discovery assessment appeal
  ================================================================
  [Your name]
  [Your address]
  UTR: [UTR]

  HMRC [office from assessment]

  [Date]

  Dear [Officer name],

  Re: Discovery assessment under TMA 1970 s.29 — tax year [YYYY/YY] — your ref [from notice]

  I appeal against the discovery assessment dated [date] for £[amount] in respect of tax year [YYYY/YY].

  Grounds of appeal:
  1. The conditions in TMA 1970 s.29(4) or s.29(5) are not met. There was no [careless / deliberate behaviour], and a hypothetical inspector with the information available could reasonably have been expected to make the assessment within the normal time limit.
  2. [If applicable] I made full disclosure on my SA return at box [X] and in the white space; HMRC therefore had constructive knowledge.
  3. [Substantive] The underlying figure of £[amount] is incorrect because [reason].

  I request:
  (a) Postponement of the disputed tax under TMA 1970 s.55 pending determination.
  (b) An internal HMRC review under TMA 1970 s.49B.

  I reserve the right to escalate to the First-tier Tribunal (Tax Chamber).

  Yours sincerely,
  [Signature]
  [Printed name]

  Guidance: Discovery assessments must meet strict conditions — the leading case is HMRC v Tooth [2021] UKSC 17. Standard time limits: 4 years; 6 years if careless; 20 years if deliberate. Always request postponement under s.55, otherwise tax becomes due even while disputed. Consider professional representation for discovery cases.

  ================================================================
  END OF PACK
  For the full editorial guide on HMRC correspondence, see TaxKiln /guides/hmrc-letter-response.

Last reviewed: 26 May 2026