In July 2025, HMRC began a trial in which it stopped sending corporation tax reminder letters.  Initially, only a small number of companies that have agents are included in the trial. However, HMRC may extend the trial to more companies, including companies that do not have agents, as the trial progresses. The trial is due to end in December 2025. HMRC says that it will “monitor the effect and stop the trial if we see a negative impact on our customers or process”. 

Companies can use their business tax account, and agents the corporation tax for agents online service, to view liabilities and payments. It is important that tax is paid on time to avoid the company having to pay interest. The current rate of interest is 8.25% (6.75% for  underpaid quarterly instalment payments). 

In June 2025, HMRC stopped sending the following corporation tax letters: 

• CT205/A: return reminders for companies and agents;
• CT207: interest statement;
• CT209: payment receipt;
• CT603A: agent list of issued notices to deliver a company tax return; and
• CT608: instalment payment reminder. 

HMRC says this is part of “continuing efforts to improve its services to send and receive taxpayer information digitally”. At the Spending Review 2025, HMRC was set the target of reducing the number of letters it sends by 70% by 2029/30.