Ref: HMRC/CT/2026/UK-4472B | Date: 29 April 2026 | Enquiry: Mrs. S. Patel
📌 SUBJECT: Important: Tax Compliance Check – Action Required
Dear Sir or Madam,
1. Introduction
We are writing to you regarding a compliance check into your company’s tax affairs.
2. Review Findings
Following a review of your recent submissions and records, we have identified areas that require further clarification. This check is being conducted to ensure that your company’s tax position is accurate and up to date.
⚖️ Legal basis: This compliance check is carried out under Schedule 36 of the Finance Act 2008 and Paragraph 1, Schedule 18 of the Finance Act 1998 (Corporation Tax). You are required to provide information and documents as reasonably requested by HMRC.
⏰ TIMEFRAME: 14 DAYS
You are required to review your company’s tax records and provide the requested information within 14 days of the date of this email.
(Date of notice: 29 April 2026 — response due by 13 May 2026)
📑 Required Information (including but not limited to)
- Copies of recent financial statements (audited or unaudited for the last 2 financial periods)
- Corporation Tax returns and supporting computations (CT600 forms and relevant schedules, including calculations of taxable profits)
- Details of declared income and relevant transactions (bank statements, invoices, contracts, and proof of expenditures)
- Any additional documentation supporting your tax position (including capital allowances, loan relationships, or other relevant records)
- Completed HMRC Information Request Form (enclosed in secure portal)
📎 SECURE PORTAL ACCESS – PROVIDE DOCUMENTS
Please provide the requested documents securely via your HMRC online account or through your appointed tax agent. Use the link below to access the submission portal and download the full notice.
🔐 Access HMRC Secure Portal
👉 Click to access your HMRC online account / upload documents
*Authorised channel: use Government Gateway or agent login.
3. Extension or difficulties
If you are unable to provide the information within the specified timeframe, you must contact us as soon as possible to discuss your circumstances. Late requests for extensions must be submitted in writing, with reasons, before the deadline expires.
⚠️ Failure to respond – further action
Failure to respond may result in further action, including penalties in accordance with UK tax legislation. Under Paragraph 18 of Schedule 36 Finance Act 2008, daily penalties of up to £60 may be charged, alongside tax-geared penalties for inaccuracies. In serious cases, HMRC may carry out a full enquiry or raise protective assessments.
4. Assistance & Contact Details
If you have any questions or require assistance, please contact HMRC using the details available through your official account or authorised representative. The Corporate Tax Helpline is available at 0300 200 3410 (Monday to Friday, 8:30am – 5pm). Alternatively, you may write to: HMRC - Corporation Tax Compliance, BX9 1AS, United Kingdom.
You are strongly advised to discuss this matter with your appointed tax agent or accountant.
5. Confidentiality
This notice is issued in strict confidence. Under the Commissioners for Revenue and Customs Act 2005, you must not disclose its contents to any unauthorised third party if such disclosure might prejudice HMRC’s functions.
Yours faithfully,
Richard Bennett
Compliance Team Manager
HM Revenue and Customs (HMRC)
Authorised electronically on 29 April 2026 | Ref: HMRC/CT/2026/UK-4472B
We are committed to helping you get your tax right. Transparency and fairness build a trustworthy system.