Communicating with HMRC

16 Mar 2021

We continue 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, 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.


Form 64-8 - signaturesSignatures signed on the screen of a digital device or displayed in a keyboard-typed font now will now be accepted by HMRC. Further information is in Agent Update: issue 82.
Form P87 and Marriage Allowance claims (including those with deeds of assignment) - signaturesSignatures signed on the screen of a digital device or displayed in a keyboard-typed font now will now be accepted by HMRC. Further information is in Agent Update: issue 82.      
CGT Holdover relief - signaturesHMRC’s self-assessment helpsheet HS295 has been updated to confirm that digital signatures are allowed. 
IHT400 and IHT100 forms – signatures

See the GOV.UK pages in relation to forms IHT400 and IHT100


Corporate Interest Restriction returnsHMRC 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 clearancesApplications 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 ClearancesApplications should be emailed to HMRC’s Clearance Unit and include permission for HMRC to reply by email. The email address is reconstructions@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@hmrc.gov.uk. Include your EORI number in the email, or if you do not have one, your name and address. Affected imports include:

Claim relief on goods imported then supplied to another EU country

Notice 341: importing donated medical equipment free of duty and VAT

Notice 343: importing capital goods free of duty and VAT

Notice 364: importing decorations and awards free of duty and VAT

Notice 366: importing biological and chemical substances for research free of duty and VAT

Notice 371: importing goods for disabled people free of duty and VAT

Notice 372: importing commercial samples free of duty and VAT

Notice 374: importing goods for test free of duty and VAT

Notice 3001: Customs special procedures for the Union Customs Code

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 guaranteesIt 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 advocatesHMRC has updated its guidance on communications for barristers and advocates
VAT: Option to tax notifications

Option to tax notifications can be emailed to optiontotaxnationalunit@hmrc.gov.uk. See

GOV.UK and Notice 742a.

VAT: Error correctionsHMRC 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@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 sharesA temporary electronic process has been introduced by HMRC. More details can be found on GOV.UK.
Stamp Duty: reliefs and exemptions on paper sharesYou should not post claims for relief to HMRC but should instead email your claim including relevant documents to HMRC at stampdutymailbox@hmrc.gov.uk. Further guidance can be found on GOV.UK
Stamp Duty: getting an opinion about a payment or penaltyYou should email your claim including relevant documents to HMRC at stampdutymailbox@hmrc.gov.uk. Further guidance can be found on GOV.UK
Stamp Duty: making payment

You must now:

pay Stamp Duty electronically using Faster Payment, Bacs or CHAPS

email HMRC details of the transaction, rather than send them by post

Further guidance can be found on GOV.UK

Collective Investment Schemes CentreThe 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