The CTD scheme historically allowed taxpayers to deposit money with HMRC and use it later to pay certain tax liabilities.

The scheme has been closed for new purchases since 23 November 2017. However, HMRC will continue to honour existing certificates until 23 November 2023. Any certificates remaining after this date should be promptly submitted to HMRC for a refund.

After that date, HMRC will try to repay the balance of any certificate that remains unpaid and unclaimed. If it cannot do so (for example, because it is unable to contact the current certificate holder after reasonable effort), it will regard the balance as forfeited.

HMRC has issued letters to CTD holders to remind them of the 23 November 2023 deadline, encouraging them to use their certificates before that date.

This letter has been sent by HMRC to everyone that its records show has a live certificate and for whom it holds a current address. This may mean that some taxpayers with certificates have not received their reminder where HMRC does not have details of a current address or the correct address for them.

If taxpayers receiving the letter do not think they have a CTD, they should write to the address below and quote the reference on the letter:

CTD Team
Floor 6
I Atlantic Square
21 York Street
Glasgow
G2 8JQ
United Kingdom

HMRC will then review its records and confirm the correct status.
If taxpayers believe they have a CTD, but have not received a letter, they should check their certificate and write to HMRC at the above address to update their CTD record with their current address.

Read more:

• Pay your tax bill by Certificate of Tax Deposit