In this week’s detailed miscellaneous updates which you can read more about below, HMRC has published the latest Agent Update and HMRC has sent an update on its Corporation Tax return and payment reminder trial.
In other news this week:
Agent Update: Issue 140
Get the latest guidance from HMRC if you're a tax agent or an adviser. The latest edition of HMRC’s Agent Update features the following:
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closure of the service to file company accounts and tax return,
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upcoming State Pension age changes–impact for individuals and payroll,
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prepare for Vaping Products Duty registration from 1April2026,
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submitting your clients’2026/27Annual Tax on Enveloped Dwellings returns, and
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get ready for Making Tax Digital for Income Tax now.
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Update: Corporation Tax return and payment reminder trial
Since July 2025 HMRC has been conducting a trial which involves not sending Corporation Tax return and payment reminder letters (CT208 PR1 and CT208 PR2) to approximately 5 percent of companies that have an authorised agent. The trial is testing whether or not removing the CT208 will impact companies supported by an agent. HMRC has now sent an update on that trial which we share below:
“As part of HMRC’s efforts to improve its services to send and receive taxpayer information digitally, HMRC is continuing its trial of not sending Corporation Tax reminder letters (CT208) where customers and agents can access the same information via online services when they need it.
From March HMRC will begin the next phase of the trial of not sending CT208 reminders to a small population of customers who are without an agent. We will monitor the effect over six months and stop the trial if we see a negative impact on our customers or process.
There are no changes to the Corporation Tax process itself. Companies will still receive a notice to deliver a Company Tax Return and access their HMRC online accounts. Agents can access HMRC's Corporation Tax for Agents online service to view liabilities and payments. Information on the Company Tax returns is available on GOV.UK where there is also guidance on the Corporation Tax accounting periods.
Previous copies of communications
“Agent Update – published 21 August
Changes to Corporation Tax reminders, statements and receipts
HMRC will stop sending some paper non-statutory Corporation Tax letters where customers can access the information in their HMRC online accounts or GOV.UK guidance. Agents can access the information in HMRC's Corporation Tax for Agents online service.
The Corporation Tax process is not changing. This is part of HMRC’s wider drive to help the environment and bring down costs by reducing its use of paper to communicate with customers.
From September the following Corporation Tax letters will no longer be issued:
- CT205/A return reminder
- CT608 instalment payment reminder
- CT207 interest statement
- CT209 payment receipt
From October we’ll also stop sending the CT603A agent list of issued notices to deliver Company Tax return (customers will still receive the CT603 notice to file).
We’ll also trial no longer sending CT208 reminders before we stop sending them permanently. The trial runs from September until January 2025. We will monitor the effect and stop the trial if we see a negative impact on our customers or process. The letters to be trialled are:
- CT208 PR1 payment reminder
- CT208 PR2 return and payment reminder
- CT208A PR2 return and payment reminder agent copy.”
“Changes to Corporation Tax reminders, statements and receipts – sent May 2025
As part of HMRC’s continuing efforts to improve its services to send and receive taxpayer information digitally, HMRC is no longer sending paper copies of some Corporation Tax (CT) letters where customers and agents can access the same information via online services when they need it.
From June, we’ll no longer automatically send the following non-statutory Corporation Tax letters:
- CT205/A return reminders for companies and agents
- CT603A agent list of issued notices to deliver Company Tax return
- CT608 instalment payment reminder
We’ll also trial no longer sending Corporation Tax reminder letters (CT208) before we stop sending them permanently. The trial will initially stop sending reminders to a small population of customers with agents and, if successful, we’ll increase this and eventually include the CT208 reminders to customers. We will monitor the effect and stop the trial if we see a negative impact on our customers or process.
There are no changes to the Corporation Tax process itself. Companies will still receive a notice to deliver a Company Tax Return. Customers can also contact us by phone or post for any queries.
Companies can also access their HMRC online accounts and agents can access HMRC's Corporation Tax for Agents online service to view liabilities and payments. Information on the Company Tax returns is available on GOV.UK where there is also guidance on the Corporation Tax accounting periods.””
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