HMRC corporation tax reminder letter trial: current position in 2026

The HMRC Corporation Tax reminder letter trial remains a key consideration for UK businesses in 2026. This is despite the absence of any formal update from HM Revenue & Customs since the trial’s original planned end date of December 2025. HMRC clearly set out the scope and intention of the trial when it launched. However, it has not yet confirmed whether the trial has ended, been extended, or transitioned into a permanent change.

As a result, businesses and advisers must continue to operate in an environment where HMRC may no longer issue non-statutory Corporation Tax reminder letters. This is particularly relevant when an authorised agent relationship exists. This article explains why the trial began. It clarifies the current position in 2026 based on publicly available information, and outlines what businesses should be doing now to manage Corporation Tax compliance effectively.

Why the HMRC corporation tax reminder letter trial started

HMRC introduced the Corporation Tax reminder letter trial in July 2025 as part of its wider transformation programme. This was aimed at reducing paper correspondence and encouraging digital interaction. The trial removed non-statutory paper Corporation Tax return and payment reminder letters. This included CT208 PR1 and CT208 PR2, for a small proportion of companies that had an authorised agent in place.

HMRC selected this group because agents already have full visibility of Corporation Tax liabilities, filing requirements and payment information. This has been through HMRC’s online services. The trial tested whether businesses supported by professional advisers could manage deadlines and payments, without relying on paper reminders.

At launch, HMRC confirmed that the trial would run until December 2025. It also confirmed that the trials would stop early. This would apply if it led to a measurable increase in Corporation Tax debt or a negative impact on customers. The trial followed earlier decisions to withdraw other non-statutory Corporation Tax letters during 2025. This approach reinforced HMRC’s intention to reduce paper output and move businesses towards digital self-management.

Corporation Tax correspondence in 2026: the current position

Now that the original end date has passed, HMRC has not published any guidance confirming a revised end date. It has also not confirmed an extension, or a permanent withdrawal of Corporation Tax reminder letters. Professional bodies and leading UK accountancy firms that reported on the trial during 2025 have not issued further commentary in 2026, indicating a change in position.

This lack of confirmation does not suggest a reversal. It indicates that HMRC continues to assess the impact of the trial before making a formal decision. In practical terms, businesses should assume that non-statutory Corporation Tax reminder letters may remain unavailable, particularly where an authorised agent is appointed.

Statutory correspondence has not changed. HMRC continues to issue the Notice to file a Company Tax Return. New companies still receive information explaining their reporting and payment obligations. However, HMRC increasingly expects businesses and agents to rely on digital services rather than postal reminders to manage compliance.

What this means for businesses and agents

The ongoing HMRC Corporation Tax reminder letter trial places greater responsibility on businesses and advisers to monitor deadlines proactively. Companies can view Corporation Tax liabilities and payment history through their HMRC online account. Agents can access the same information on behalf of clients using the Corporation Tax for Agents service.

Without paper reminders, businesses need clear internal processes. These processes must track filing dates and payment deadlines accurately. This requirement becomes even more important for companies within the quarterly instalment payment regime, where missed deadlines can quickly result in interest and penalties.

HMRC’s broader transformation roadmap aims for at least 90 per cent of taxpayer interactions to take place digitally. This target runs to 2029 to 2030. The absence of further updates on this trial reinforces the direction of travel and highlights the importance of digital readiness within Corporation Tax compliance.

How Rayner Essex can help

Rayner Essex supports businesses at every stage of Corporation Tax compliance. This support ranges from monitoring deadlines to managing HMRC online accounts and submitting accurate returns on time. Our team helps clients adapt to changes in HMRC communication practices and reduces the risk of penalties arising from missed filings or payments.

We also provide strategic advice on Corporation Tax planning, quarterly instalment payments and efficient structuring in a digital-first compliance environment. You can find out more about how we support businesses on our Corporation Tax services page.

For businesses reviewing their wider Corporation Tax obligations alongside this change, our article What is Corporation Tax in the UK? provides a clear overview of how liabilities are calculated, when payments fall due and what HMRC expects from companies throughout the year.

Get in Touch

If you are unsure how the HMRC Corporation Tax reminder letter trial affects your business in 2026, or you would like support managing Corporation Tax obligations without relying on paper reminders, our team is here to help.

Contact us today and speak with our tax experts to discuss your Corporation Tax position and ensure your compliance processes remain robust, efficient and fully aligned with HMRC’s digital approach.