Update on recent HMRC taxpayer contact campaigns
HMRC has recently stepped up its use of targeted ?one-to-many? communications, using data it already holds to prompt taxpayers to check their position before formal compliance action becomes necessary.
26 Oct 2026
HMRC has recently stepped up its use of targeted “one-to-many” communications, using data it already holds to prompt taxpayers to check their position before formal compliance action becomes necessary. Three current campaigns illustrate the breadth of this approach.
Firstly, HMRC is writing to people with significant control of companies. They are being asked to ensure that income and gains connected with the company - including personal costs, company assets, loans and share transactions - are correctly reported for 2025/26, and to correct earlier returns (by amending the return or using the digital disclosure service) by 31 January 2027 where necessary.
HMRC is also contacting inbound expatriates about relief for travel and accommodation linked to temporary workplaces. The correspondence highlights the 40% working-time and 24-month tests, and reminds employees that relief is limited to their own work-related costs rather than family expenses.
Finally, letters are being sent to people HMRC believes may owe the high-income child benefit charge (HICBC) for 2024/25 but have not done so. Recipients are urged to 'take action now' to 'avoid a compliance check and potentially higher penalties'. For 2024/25 liabilities should be paid through self assessment; it may be possible to pay the HICBC for 2025/26 through PAYE.
Together, these campaigns show HMRC increasingly favouring early, data-led intervention. Although such letters are generally not formal enquiries, they should not be ignored; recipients should review the facts, retain supporting evidence and correct any errors promptly.
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