As part of HMRC's efforts to improve its services by sending and receiving taxpayer information digitally, they are no longer sending CT208 Corporation Tax reminder letters on a trial basis.
The purpose of the trial is to test whether removing CT208s will impact companies that are supported by an agent. HMRC plan to make the move permanent.
- The trial will run from July 2025 to December 2025, affecting 5% of companies with an agent.
- The trial may be extended to more companies, including those that do not use an agent, at a later date.
- HMRC will stop the trial before the planned end date of December 2025 if there's a negative impact on taxpayers or the process.
Corporation Tax liabilities and payments can still be viewed on a company's online HMRC account.
- Agents will still also be able to view these through their agent account as normal.
As of June 2025, HMRC are also no longer automatically sending paper copies of the following:
- CT205/A return reminders.
- CT207 interest statement.
- CT209 payment receipt.
- CT603A agent list of issued notices to deliver Company Tax return.
- CT608 instalment payment reminder.
Useful guides on this topic
Company Compliance checklist: Returns, filing & payments
A compliance basics end-of-year (and tax year) checklist for subscribers.
Penalties: Corporation Tax
What penalties apply for late filing or payment of Corporation Tax?
Calendar of tax deadlines and new tax measures
When do common recurring tax deadlines fall? What other tax-significant events are upcoming? What do I need to remember this month?
External links
ICAEW: Corporation tax payment reminders stop for some
CIOT: HMRC trialling the removal of Corporation Tax payment reminder letters