24 July 2026

HMRC are issuing approximately four million tax calculation letters (P800s) to individuals over the coming months, advising whether they have overpaid or underpaid tax. These letters may generate increased enquiries from employees seeking reassurance or guidance regarding their tax position.

The letters may be issued to employees, pensioners and others who have had changes in their income or tax position during the year. Common reasons include tax code adjustments, receiving income from multiple sources, changes of employment, or commencing pension payments.

What this means for employers

We recommend that organisations make staff aware that they may receive communications directly from HMRC regarding their tax affairs over the summer and autumn months. While these letters are issued by HMRC and relate to an individual's personal tax position, employers may experience an increase in employee queries as a result.

If a P800 advises that an individual is due a refund, they should follow the instructions provided by HMRC to claim the repayment. If the letter advises that additional tax is due, HMRC will explain how the liability will be collected.

Employees are encouraged to access their HMRC Personal Tax Account to review their tax information and ensure HMRC's records are accurate before claiming a refund or paying any additional tax requested.

Fraud and scam awareness

We would particularly encourage organisations to remind staff to remain vigilant for fraud and phishing attempts. Criminals frequently impersonate HMRC through letters, emails, text messages and telephone calls, particularly during periods when large numbers of genuine HMRC communications are being issued.

Staff should be reminded that:

  • HMRC may send reminders regarding a tax refund claim
  • HMRC will not ask individuals to make a payment via text message
  • HMRC will not request personal or banking information by text message or email
  • Any unexpected communication should be treated with caution and verified through official HMRC channels before any action is taken. You can contact HMRC directly, here. 

Further Support

HMRC has developed a range of resources through its Tax Confident campaign to help taxpayers understand tax calculations, refunds and payments.

We would be grateful if you could share this information with your workforce to help raise awareness and reduce the risk of individuals becoming victims of tax-related scams.

We would also encourage employees to register for an HMRC Personal Tax Account, which provides secure online access to tax information, including tax codes, income details and correspondence from HMRC. Having a Personal Tax Account can help individuals monitor their tax position and manage any tax-related queries more effectively. Personal tax account: sign in or set up - GOV.UK

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