make it make sense

Tax Letters & HMRC

Understand letters from HMRC about tax codes, payments, refunds, and self-assessment. We'll help you make sense of what they're asking and what you need to do.

Got a letter from HMRC?

Paste the contents of your tax letter below, and we'll explain what it means in plain English and tell you exactly what you should do next.

Common HMRC letters

The kinds of letters this tool can help you understand.

Tax Calculations (P800)

Annual reconciliation showing if you've paid the right amount of tax

Tax Code Changes

Notifications about changes to your tax code (P2 / Notice of Coding)

Self Assessment

Statements, payment reminders, and deadlines for your tax return

Late Filing Penalties

£100 penalties for missing the 31 January deadline (and how to appeal)

Simple Assessment

HMRC tax bills for those not in Self Assessment

Tax Debt Letters

Reminders, demands, and enforcement notices about unpaid tax

Common mistakes to avoid

  • Don't ignore an HMRC letter, even if you think it's wrong. Deadlines for appeal start ticking from the date on the letter.
  • Don't assume the calculation is correct just because it's from HMRC. They make mistakes too. Check it carefully.
  • Don't pay a penalty before considering an appeal. You have 30 days for late filing penalties if you have a reasonable excuse.
  • Don't try to handle a compliance check or enquiry alone if it's complex. TaxAid offers free expert help for low incomes.
  • Don't share your details over the phone if someone calls saying they're from HMRC. Real HMRC primarily writes letters and never demands instant payment.
  • Don't miss the 31 January Self Assessment deadline. Penalties stack quickly and interest accrues on what you owe.

Your rights as a Scottish taxpayer

HMRC letters can feel intimidating, but you have clear rights and routes to challenge anything you don't agree with.

  • A right to challenge. You can appeal a tax calculation, a penalty, or a decision. Most have a 30 or 60 day window.
  • Reasonable excuse appeals. Late filing penalties can be set aside if you have a genuine reason such as illness, bereavement, technical failure, or postal delay.
  • Free help when you need it. TaxAid offers free expert advice if your income is on the lower end. Citizens Advice Scotland is also there for general help.
  • A Personal Tax Account. On gov.uk you can see your current tax position, update your details, claim refunds, and check your tax code.
  • Time-to-pay arrangements. If you can't pay tax by the deadline, HMRC will often agree an instalment plan rather than escalate.

Need urgent help? Contact TaxAid (free for low incomes) or Citizens Advice Scotland for free tax advice.

Helpful resources

Authoritative external links for tax information.

Scottish Income Tax Rates

Scottish Government bands and rates for the current tax year

Self Assessment

HMRC guidance on Self Assessment returns, deadlines, and penalties

HM Revenue & Customs

HMRC contact details and online services

TaxAid

Free tax advice for people on lower incomes