Communicating with HMRC

Latest updates:
18/05/2020
Stamp Duty post
14/05/20
UPDATED: VAT: HMRC updates its communications guidance for barristers and advocates
VAT: How to submit option to tax notifications
12/05/20
SIVA applications (Simplified Import VAT Accounting)

We are in discussions with HMRC around a number of practical matters to help businesses and individuals continue to engage with HMRC. This includes the greater use of electronic communications, and relaxations around hard copy forms and ‘wet’ signatures.

HMRC are actively considering these issues, and have already delivered a number of easements and these are set out below.

Corporate Interest Restriction returns
HMRC will accept elections by email while temporary measures are in place to stop the spread of coronavirus (COVID-19). More details can be found on GOV.UK
Non-statutory clearances
Applications should be emailed to the address printed on the relevant annex published on GOV.UK as these teams are not currently able to access post. We have not been advised of email addresses for different tax departments yet.
Statutory Clearances
Applications should be emailed to HMRC’s Clearance Unit and include permission for HMRC to reply by email. The email address is reconstructions [at] hmrc.gov.uk
VAT and customs duty: Import Reliefs
Importers are temporarily no longer able to submit forms to the National Import Reliefs Unit by post. They should be emailed to niru [at] hmrc.gov.uk. Include your EORI number in the email, or if you do not have one, your name and address. Affected imports include:
SIVA applications (Simplified Import VAT Accounting)
Applications should be made by email and a supporting copy sent by post, until further notice.
GOV.UK
Customs authorisations and guarantees
It is possible to temporarily send postal customs authorisation application to HMRC by email instead, though the form with an original signature will need to be posted once the COVID-19 controls are lifted. HMRC will also accept electronic copies of: financial guarantee form (CCG2); transit guarantee form (C1146); and Joint Contractual Liability Form, when received from businesses authorised to provide Customs Comprehensive Guarantees.
VAT: Barristers and advocates
HMRC has updated its guidance on communications for barristers and advocates
VAT: Option to tax notifications
Option to tax notifications can be emailed to optiontotaxnationalunit [at] hmrc.gov.uk
GOV.UK and Notice 742a.
VAT: Error corrections
HMRC has a temporary measure during the pandemic which means that you will be unable to submit form VAT652 by post. The email address and further information is published on GOV.UK – note that this digital facility will only deal with VAT652s; no other type of correspondence will be actioned.
Stamp Duty
All stamp duty post should be emailed to HMRC using the dedicated stamp duty mailbox: stampdutymailbox [at] hmrc.gov.uk while the temporary Covid-19 processes are in place.
HMRC have reiterated that currently physical stamp duty post should not be sent to Birmingham Stamp Office or to the SDLT postal address. Doing so will lead to delays in that post being sent to the correct teams for processing. 
Stamp Duty on shares
A temporary electronic process has been introduced by HMRC. More details can be found on GOV.UK.
Stamp Duty: reliefs and exemptions on paper shares
You should not post claims for relief to HMRC but should instead email your claim including relevant documents to HMRC at stampdutymailbox [at] hmrc.gov.uk. Further guidance can be found on GOV.UK
Stamp Duty: getting an opinion about a payment or penalty
You should email your claim including relevant documents to HMRC at stampdutymailbox [at] hmrc.gov.uk. Further guidance can be found on GOV.UK
Stamp Duty: making payment
You must now:
Further guidance can be found on GOV.UK
Collective Investment Schemes Centre
The best way to contact the Collective Investment Schemes Centre (CISC) at this time is by email. Further guidance, including which email address to use, can be found on GOV.UK
Serving new legal proceedings and pre-action letters on HMRC.
Where possible, new legal proceedings and pre-action letters should be served via email rather than by post. See GOV.UK. Page updated on 16/4/20 to clarify that the email addresses should not be used to request a review of a tax decision by HMRC or appeal to the First-tier Tribunal (Tax Chamber).