Send a Corporation Tax letter to HMRC

Send a Corporation Tax letter to HMRC

Write or upload a Corporation Tax enquiry, reply or covering letter. We print and post it to the HMRC office you specify, without a printer or Post Office visit.

Illustrative business correspondence with a plain envelope, calculator and burgundy pen

Compose your letter

You can print and post Corporation Tax correspondence to HMRC through Send Letters Online. For a reply to an HMRC letter, use the address on that letter. For general enquiries, check HMRC's current Corporation Tax contact page before preparing your address.

Posting correspondence is not the same as filing a Company Tax Return. GOV.UK says returns should be filed online, with limited exceptions for a reasonable excuse or filing in Welsh. This service does not electronically file a CT600, submit iXBRL accounts or pay your Corporation Tax bill.

Corporation Tax correspondence, not tax-return filing

General enquiries

A clear written query about your company's Corporation Tax, with the company UTR and relevant accounting period.

Replies to HMRC

A response to an HMRC request, addressed to the named team using the reference on the letter.

Covering letters

A covering letter for documents HMRC has asked you to send by post, where printed copies are acceptable.

How to post Corporation Tax correspondence

  1. Check that post is the right route

    Follow HMRC instructions for your matter. Routine Company Tax Return filing is normally online, and a posted letter is not a replacement.

  2. Verify the HMRC office

    Reply to the address on HMRC correspondence. For a general enquiry, check the current official Corporation Tax contact page rather than using an unrelated tax department.

  3. Include company identifiers

    Include the company name, company UTR, relevant accounting period and HMRC reference. HMRC asks for the UTR on the letter and the first page of accompanying documents.

  4. Review and keep a copy

    Check the recipient address, all pages and the service before paying. Save your documents and order record, and leave time for the letter to arrive.

Use the address for the team handling your matter

HMRC publishes a general Corporation Tax postal address on its official contact page. If you are replying to a letter about your company's tax, HMRC specifically says to use the address on that letter instead. Different enquiries may be handled by different teams.

Do not assume a Self Assessment, PAYE or Companies House address is suitable for Corporation Tax. Check the full department name and postcode. Follow HMRC's address wording rather than substituting a guessed street or city.

What to include in your Corporation Tax letter

Make it easy for HMRC to identify the company, tax period and reason for your letter. Explain the action you are asking for and refer to previous correspondence where relevant.

  • The company's full name and its 10-digit Corporation Tax Unique Taxpayer Reference (UTR).
  • The accounting period or periods your enquiry concerns.
  • The HMRC letter date, case reference and team name, if you are replying.
  • Your contact details and capacity to act for the company.
  • The UTR on the letter and the first page of each accompanying document, as HMRC directs.

A letter is not a Company Tax Return

Company Tax Returns should normally be filed online through the appropriate software. GOV.UK lists limited circumstances in which a return can be filed by post. Printing a CT600 does not, on its own, establish that your company qualifies for an exception.

Return filing, Corporation Tax payment and correspondence are separate processes with different requirements and deadlines. Check the relevant HMRC instructions or speak to your tax adviser; paying for postage here completes none of those obligations automatically.

Avoid duplicate claims and keep the right evidence

HMRC warns that resubmitting certain repayment claims or sending duplicate written claims can increase processing time. Check whether HMRC has requested further documents before posting another copy, and use its official reply-time guidance for an outstanding enquiry.

Keep your letter, attachments and the final address. Eligible account orders have a Send Letters Online confirmation of posting after physical posting has been verified. It is our record, not a postal operator-issued certificate or proof of tax compliance. Tracking or delivery information, where available, does not prove that HMRC has processed the contents.

Official sources

Sources checked:

Why send through us

  • Prepare a letter online or upload your business documents
  • Printing, folding, envelope and postage included
  • Royal Mail delivery options selected at checkout
  • No subscription needed to send a single letter
  • Posting confirmation on eligible, verified-posted account orders

Pricing

From £2.99 for standard UK post. Additional pages and delivery options change the total.

Compose your letter

Frequently asked questions

Can I send a Corporation Tax enquiry by post?

Yes. HMRC publishes postal instructions for general Corporation Tax enquiries. If replying to an HMRC letter, use the address on that letter. We print and post your correspondence to the address you provide.

Which reference belongs on my letter?

Use the company's Corporation Tax UTR and identify the relevant accounting period. If replying, include HMRC's case or letter reference. A company registration number is not a substitute for the tax UTR.

Does this service file my CT600 online?

No. We print and post documents; we do not electronically file a Company Tax Return or submit iXBRL accounts. Returns are normally filed online, with limited postal exceptions described by GOV.UK.

Can you send original records or a cheque?

No. This service prints uploaded files and cannot enclose original physical records, cheques or other items. Use the payment and document arrangements HMRC specifies.

Does tracking prove my return or enquiry was accepted?

No. Available postal tracking may show delivery progress, but it does not prove HMRC accepted a return, processed an enquiry or agreed a claim. Keep HMRC's own acknowledgement separately.

Do you give tax advice or check my deadline?

No. You are responsible for choosing the correct route, preparing the contents and allowing time for receipt. Check current HMRC guidance or consult your tax adviser for your company's circumstances.

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Compose your letter