HMRC trialling the removal of Corporation Tax payment reminder letters
From July 2025 HMRC are conducting a trial which involves not sending Corporation Tax (CT) return and payment reminder letters (CT208 PR1 and CT208 PR2) to 5% of companies that have an authorised agent. They are testing whether removing the CT208 will impact companies that are supported by an agent.
To be able to monitor the impact of the removal of these letters on managing CT debt, the trial is due to end in December 2025. However, if HMRC see a substantial increase in CT debt overall, they will halt the trial completely.
All companies 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 CT letters, including the Notice to file a Company Tax Return. All new CT customers will continue to receive information on the reporting and CT payment process and are signposted to guidance on GOV.UK.
HMRC are also trialling the removal of paper copies of some other non-statutory CT letters. From June 2025, they will no longer automatically send the following letters:
- CT205/A return reminders for companies and agents
- CT207 interest statement
- CT209 payment receipt
- CT603A agent list of issued notices to deliver Company Tax return
- CT608 instalment payment reminder
The trial was communicated in the following products: