HMRC issues self-assessment repayment verification letters

HMRC have issued letters to some self-assessment taxpayers asking for information to verify that their repayment claims are not fraudulent. Whilst you are under no legal obligation to respond to this letter, you may have claims cancelled or delayed if you do not.

We understand there to be two versions of the letter being sent out. One, instructing you to call HMRC to confirm certain details and the other asking you to complete an enclosed R38 form and return it with proof of identity, address, and various other pieces of personal information. The R38 form also asks whether an agent helped you complete your return and if so, you are asked for further details regarding this, including fees charged.

Both letters indicate that if you do not respond your repayment claim will be cancelled and you will be removed for SA, meaning that, outside of SA, you would have to submit future repayment claims which HMRC have the power to refuse to give effect pending an enquiry.

The second version of the letter also states that it is not a check into the return under s9A, Taxes Management Act 1970, which means that HMRC retains the ability to open an enquiry into the return once it has established that the claim is genuine and not fraudulent.

We advise that although you are under no legal obligation to respond to these letters, you should feel comfortable cooperating with HMRC and completing the questionnaire or responding to any questions they might ask.

We would also like to remind you to be vigilant after the recent reports of recipients receiving fraudulent HMRC letters. We advise you to take caution when contacted by a source purporting to be HMRC. If there is any doubt about the legitimacy of the correspondence, contact HMRC via a known phone number.

Remember! HMRC will never request immediate payment, so if you ever come across this message in any form of communication, know that it’s a fake and if you ever see the message ‘send us your bank details’ this is a sure sign of a scam. HMRC keep records of your sort code and account number on its database, so there’s no reason for them to ask you again for it.

If you need any support with the above please get in touch with your normal Wright Vigar contact.