Sending letters to HMRC on SA or PAYE matters

by Tax Faculty Team on 01.05.2013 17:18

Use standard post headings to get a faster reply

If you write a letter to HMRC, you are encouraged to use standard headings to speed up replies. This enables HMRC to identify broadly what a letter is about and ensure that it gets to the right place within the organisation as quickly as possible.

HMRC has recently published an updated list of headings to use and this is reproduced below. We would also encourage agents to use these headings which have been brought into use as a result of close working between HMRC, ICAEW and other professional bodies.

The primary headings summarise the broad subject of the letter, while the secondary headings can be used where the matter is more specific or requires more technical input.


Primary level headings

Secondary level headings

  • Agent no longer acting
  • Allowances and reliefs
  • Calculation queries
  • Cessation of a source of income
  • Complaints
  • Deceased case/bereavement
  • Employer correspondence
  • Employer penalty appeal
  • ESCA19 request or employer error
  • Information requests
  • Insolvency/bankruptcy
  • Loss claims
  • New source of income
  • PAYE coding query/amendment
  • Progress chasing correspondence/repayments
  • Self Assessment appeal
  • Self Assessment/PAYE repayment claim
  • Self Assessment set up or close record
  • Self Assessment statement query
  • Self Assessment tax return amendment
  • Self Assessment tax return request


  • Appeals - penalty appeals
  • Appeals - surcharge appeals
  • Capital allowances
  • Capital gains (incl Principal Private Residence Elections and quoted shares)
  • Chargeable events
  • Discovery assessments
  • Double Taxation Relief
  • Film losses
  • Foreign income (Foreign Tax Credit)
  • Investment club
  • Trading losses
  • Overpayment relief under Schedule 1AB
  • S33 trading losses
  • Scholarships /grants
  • Share schemes
  • Special assessments
  • Venture Capital Trust/Enterprise Investment Scheme


We would be interested to know whether you find these useful. Please tell us by posting a comment below.


Useful links:

How long is it taking HMRC to respond to post in 2013?

Working with HMRC - useful ICAEW and HMRC contact links

Take part in an HMRC pilot to get faster replies to letters