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United KingdomGOV.UK

HMRC targets businesses with two or more missing VAT returns

HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.

By Taxxa AI OyPublished 6 August 2026

Tax

Industry: Across industries

HMRC will contact businesses whose records show two or more outstanding VAT returnsGOV from 10 August 2026GOV. It will write to them and may also send a text or email, directing recipients to GOV.UK to check which returns are missing and submit them online.

The previous contact campaign covered one or more missing returnsGOV and ran from 13 April to 30 September 2026GOV. The revised campaign description gives the new August start date and the two-return threshold. It lists letters, texts and emails, whereas the previous description also listed phone calls.

The messages will remind businesses to submit outstanding returns, explain what to do if they no longer need to submit returns and set out what may happen if returns are not submitted when required. They will not ask for personal, financial or bank details, or ask recipients to make a payment by text message. HMRC says no action is needed if the returns have already been submitted.

Separately, CIS subcontractors may receive an email or letter from 10 August to 31 December 2026 inclusiveGOV where HMRC identifies an error in the CIS deductions on their Income Tax Self Assessment return. The communication will explain why a correction has been made, why HMRC thinks it is needed and what the recipient can do if the information is wrong.

Organisations not registered for VAT that claim refunds using VAT 126 may receive a letter, email or phone callGOV from 27 July 2026GOV. HMRC says it is changing telephone numbers and email addresses used when a claimant submits a VAT 126 claim and when HMRC contacts them about that claim. HMRC tells organisations that have submitted a VAT 126 claim, or are planning to do so, that the changes are internal and relate to how their claim is managed.

UK importers and exporters may also be invited to research on awareness and adoption of Electronic Trade DocumentsGOV from 14 August to 30 October 2026 inclusiveGOV. Contact may come by email, letter or phone from Ipsos, or iThoughts or PWL on its behalf. Participation is voluntary, and information supplied is confidential and used only for research.

Check which VAT returns are missing on GOV.UK and submit any outstanding returns unless they have already been filed.

Sources

Check genuine HMRC contact that uses more than one communication method