HMRC has enacted plans to remove the non-statutory letters and to trial stopping Corporation Tax payment reminders. The trial was communicated via:

• Issue 131 of Agent Update in May
• the June 2025 issue of the Employer Bulletin
• May’s Stakeholder Digest.

HMRC is trialling not sending Corporation Tax reminder letters (CT208) with 5% of customers who have an authorised agent from July 2025. It is testing whether removing the CT208 will affect customers who are supported by an agent.

To be able to monitor the impact of these letters on managing debt, the trial is due to end in December 2025. However, if HMRC sees a substantial increase in debt overall, it will halt the trial completely.

All customers can view their liabilities and payments in their HMRC online account which shows their live accounting period through the ‘Accounting Period Overview’ section. Agents can also view liabilities and payment on their clients’ behalf on HMRC’s Corporation Tax for Agents online service.

HMRC will continue to send statutory Corporation Tax letters. Companies or associations must file a Company Tax Return if they get a ‘notice to file a Company Tax Return’ from HMRC. The deadline for filing will be on the notice to file.

All new Corporation Tax customers receive information on the reporting and Corporation Tax payment process and are signposted to guidance on GOV.UK.

This is an update from HMRC that will affect practitioners and their clients. If you have any feedback, concerns or comments, please share them via email to UKPolicy@accaglobal.com.