The routine letters

Last reviewed 1 September 2026 · How Tax Letters checks its facts

Not every HMRC envelope is a campaign. These are the everyday letters, usually administrative, and GOV.UK covers each one well. We list them so you can rule yours in or out quickly; our own guides focus on the compliance letters that frighten people.

• Simple Assessment (PA302)HMRC's calculation where a tax return is not needed. It states an amount owed, and you have 60 days from the letter's date to query a figure, a window set by law. Tax Letters' checker compares it against your records.
• P800 tax calculationYou paid too much or too little through PAYE. The letter shows the sums and the route to a refund or collection.
• PAYE coding notice (P2)Your tax code changed. Worth two minutes to check the items feeding it.
• Self Assessment statements and reminders (SA300, SA316, SA250)Balances, filing reminders and welcome letters for the Self Assessment system.
• Late filing penalty (SA326D)A penalty is the exception here: it carries a real 30-day appeal window. Read the letters with real clocks.

Yours is not here or in the campaign tracker? Paste it into the checker and it will route you honestly, including saying "we cannot identify this one" when that is the truth.