HMRC digital letters

By Shamayun Chowdhury, Senior Accountant, Major Accountancy · Published: 5 November 2026 · Last reviewed: November 2026 · Based on HMRC’s digital-by-default policy paper

For decades, a brown envelope on the doormat was how most people found out about a tax code change or a bill. That is changing. HMRC digital letters are becoming the standard for anyone who already deals with HMRC online, and many taxpayers will soon find that their next tax letter is waiting in an app rather than a letterbox.

The change is sensible on paper, but it raises practical questions. Where will your letters appear? How do you tell a genuine alert from a scam? What happens to deadlines if you never log in, and can you stay on paper if you prefer? This guide answers each question, separates the facts from the rumours, and finishes with a checklist for sole traders, landlords and business owners.

What Are HMRC Digital Letters?

HMRC digital letters are official letters that HMRC places in your online account instead of posting them. The legal framework is now in place under section 261 of the Finance Act 2026 and the Digital Communications and Contact Details Regulations 2026 (SI 2026/804), which came into force on 3 August 2026. HMRC’s policy paper on modernising digital outbound communications, published on 26 November 2025, explains the government’s plans and the gradual rollout of digital-by-default communications.

Before this change, HMRC could generally only send letters digitally if you had actively chosen paperless. Under the new approach, digital becomes the default for people who already deal with HMRC online, and paper becomes the option you choose, rather than the other way round.

HMRC’s stated aims are clear:

• at least 90% of customer interactions with HMRC to be digital by 2029 to 2030
• £50 million a year saved on printing and postage by 2028 to 2029, a commitment made at the Spending Review in June 2025
• faster, clearer communication that you can look up whenever you need it

The measure targets people who already use HMRC’s digital services but have never formally opted in to paperless contact. If you have never used HMRC online, you are not the focus of the change.

HMRC Digital Letters: Myths vs Facts

Search results on this topic are full of exaggerated headlines. Here is what HMRC’s own documents actually say.

HMRC Digital by Default: The Timeline So Far

The phrase “as and when they are ready” matters. One part of HMRC may already be sending you digital letters while another still posts them. That is why it is worth checking your HMRC account regularly rather than waiting for a single announcement.

Where Will Your HMRC Digital Letters Appear?

Where a letter lands depends on the tax and on whether you are an individual or a business. The table shows where to look when a service has moved to digital delivery. Not every VAT, PAYE or Corporation Tax letter has necessarily moved yet, so some will still arrive by post for now.

If you have not used your account for a while, Eternity Accountants’ guide to the personal tax account explains how to sign in, and our guide to the VAT account login covers the business side.

Already paperless? Check your settings

Some people have been able to go paperless for years. HMRC’s guidance on going paperless for tax code updates explains how to manage your choice:

• In the HMRC app: go to “your details”, select “change how HMRC contacts you”, and choose how you want to receive letters and messages.
• In your HMRC online account: go to “profile and settings”, then change your contact preferences. You can choose to receive an email when a new letter arrives, update that email address, or get letters by post.
• To read letters: use the messages section of your account or the communication section of the app.

The New Rule on Email Addresses and Mobile Numbers

The new framework allows HMRC to require digital contact details when someone uses an online service for a designated default digital matter. The specific details required, and when they must be provided or updated, depend on HMRC’s directions for that service. This is not a blanket requirement covering every HMRC online filing service automatically, although filing a return is the kind of point at which you may be asked.

• HMRC uses these details to tell you when new correspondence is waiting, across all its services.
• If the details are missing or invalid, you will not be able to complete the online service and will need to use the paper process instead.
• People who are digitally excluded, or who opt out, will not be required to provide digital contact details.

The ATT raised concerns about HMRC’s proposed digital contact-details powers during the passage of the Finance Bill, which you can read in its Finance Bill briefing. The legal framework has since been enacted. Section 261 of the Finance Act 2026 allows regulations to provide for penalties of up to £1,000, but the Digital Communications and Contact Details Regulations 2026, in force from 3 August 2026, do not themselves impose that financial penalty.

Instead, the Regulations allow HMRC to restrict access to a relevant online service in specified circumstances until the required contact details are provided, and they include a reasonable excuse provision. Keep your contact details accurate and check HMRC’s latest directions for the services you use.

How to Know If an HMRC Digital Letter Is Real

Fraudsters love a change in how official bodies communicate, and HMRC is one of the most impersonated organisations in the UK. The safest rule is to treat every email or text as an alert only, and to go and check for yourself.

If you are wondering how to know if an HMRC letter is real, start here: a message may look convincing even when it is fraudulent. Never treat a familiar name, phone number, email address or reference to your tax affairs as proof that a message is genuine. Do not follow an unexpected payment or refund link.

Sign in independently through the official HMRC app or GOV.UK, or contact HMRC using details published on GOV.UK. If you cannot find the letter, do not assume the message is genuine or fraudulent. Check that you are using the correct HMRC account and contact HMRC through GOV.UK to verify it.

How to report a suspicious message

GOV.UK explains how to report scam HMRC messages:

• forward suspicious texts to 60599 (charged at your network rate)
• forward suspicious emails to phishing@hmrc.gov.uk
• for messages in apps such as WhatsApp, take a screenshot and email it to phishing@hmrc.gov.uk
• report phone calls asking for personal information or threatening legal action through HMRC’s online form
• for a suspicious letter, contact the HMRC team it claims to be from

Deadlines Do Not Wait for You to Log In

This is the part of the change most likely to cause problems. A digital HMRC letter can contain a formal deadline for replying, paying or appealing. Do not assume that the deadline starts only when you open the message. Check the date, instructions and response deadline stated in the letter, and act promptly if you receive a notification.

• Turn on notifications in the HMRC app and check that alert emails are not going to your spam or promotions folder.
• Sign in regularly, for example once a month and around every filing deadline, even if you have no alert.
• Download and save letters as PDFs, so you have your own record if access is ever interrupted.
• Diary the deadline the moment you read a letter.

Replying to a digital letter

At present you generally cannot reply to HMRC from inside the app. Use the method the letter itself gives, such as an online form, a phone number or a postal address. If you have an accountant, forward them a copy straight away so they can act within the deadline.

HMRC Digital Letters Communication for Businesses

The policy paper expects a negligible administrative impact on businesses, because most already deal with HMRC online. Even so, HMRC digital letters communication works a little differently for a business than for an individual, and it pays to set things up properly.

• One login, several taxes. VAT, Corporation Tax and employer PAYE letters can all land in the same business tax account, so whoever holds that login sees everything.
• Shared inboxes. Use an email address that more than one trusted person can see, such as an accounts inbox, so an alert is not missed during holidays or staff changes.
• Staff turnover. When someone who manages the account leaves, update the contact details and passwords straight away.
• One-off costs. HMRC expects businesses to spend some time getting familiar with the change and training staff, but no ongoing costs, because tax obligations do not change.

If your business has several directors or partners, agree who checks the account and how often. A short monthly routine, plus extra checks around VAT and payroll deadlines, prevents most problems.

If you cannot sign in

Losing access is the biggest practical risk of going digital. If you forget your sign-in details, use the recovery options on the HMRC sign-in page, and keep your recovery phone number and email up to date. If you still cannot get in, contact HMRC before any deadline in a letter you know is waiting, and ask your accountant to check whether they can see the letter through their own access.

Can You Stay on Paper?

Yes, if you choose to. HMRC says paper will remain for customers who opt out of digital communication and for those who are digitally excluded, and it has committed to keeping paper services as accessible and clear as digital ones. Older people and some disabled people are expected to rely on paper more often, and the policy paper promises a clear and simple opt-out with support through non-digital channels.

For some existing HMRC letters, you can change your contact preferences through the HMRC app or online account and choose to receive letters by post. Under the new digital-by-default framework, opting out applies to the relevant communication or tax matter. Check HMRC’s instructions for the particular service rather than assuming one setting automatically covers every HMRC letter.

Staying on paper for letters is separate from being exempt from Making Tax Digital. If you cannot use software at all, read our guide to Making Tax Digital exemptions, which explains the digital exclusion test.

What HMRC Digital Letters Mean for MTD Users and Their Accountants

If you use MTD for VAT or MTD for Income Tax, you already deal with HMRC digitally, so you are among the people most likely to switch early. You may be asked to confirm an email address when you use a designated service, and you can expect penalty notices, reminders and information requests to appear in your account rather than on the mat.

For accountants, there is an important difference between services. For MTD for Income Tax, HMRC says a client’s main agent receives copies of all statutory communications and penalty notices, while a supporting agent does not, as set out in its guide to choosing agents for MTD for Income Tax. For other taxes, do not assume your accountant automatically sees every digital letter. The ATT has asked HMRC for full agent access through the agent services account, including digital replies.

Our guides to MTD for Income Tax, MTD for VAT and the HMRC agent services account explain how agents and clients work together under MTD.

Your 6-Step HMRC Digital Letters Checklist

HMRC Digital Letters FAQs

Is HMRC stopping paper letters?

Not for everyone. HMRC is making digital the default for people who already use its online services, one service at a time. Paper continues for people who opt out and for those who are digitally excluded.

How do I know if an HMRC letter is real?

Do not rely on a familiar name, number or reference, and do not follow links in unexpected messages. Sign in independently through the official HMRC app or GOV.UK, or contact HMRC using details on GOV.UK. Report anything suspicious to HMRC.

Can I access HMRC letters online?

Yes. Individuals can read letters in the messages section of their HMRC online account or the communication section of the HMRC app. Businesses use their business tax account.

Will I get an email when a letter arrives?

If you have given HMRC an email address and chosen email alerts, you will get an email telling you a new letter is ready. The email will not contain the letter itself.

Can I still get letters by post?

Yes. For some letters you can choose post in your HMRC account or app settings, and opting out under the new framework applies service by service. People who are digitally excluded will keep receiving paper letters.

Does my accountant see my digital letters?

For MTD for Income Tax, your main agent receives copies of statutory communications. For other taxes, do not assume this, and forward any important letter to your accountant promptly.

Can I reply to HMRC in the app?

Not at present for most letters. Reply using the method given in the letter, such as an online form, phone number or postal address.

Final Word on HMRC Digital Letters

HMRC digital letters are becoming the norm for anyone who already deals with HMRC online. The change can make tax admin quicker, but only if your contact details are current, you check your account and you know how to spot a fake. Set up notifications now, decide whether digital suits you, and agree with your accountant how you will share letters.