The two replies every landlord needs when HMRC writes, and most get wrong: a short letter that acknowledges the letter and asks for a realistic date, and one that asks HMRC to say exactly what it holds and what it requires. Both are polite, neither admits or denies anything, and both keep you in control. Fill in the boxes, print, sign, post, keep a copy.
Before you use this: a holding letter buys time; it does not answer HMRC. Use it to get organised, with the Seven-Part Check, then reply properly. If your letter is a Code of Practice 9 letter, do not use this page: get specialist help first.
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Before you post it
- Check the deadline on HMRC’s letter. Post your reply at least a week before it, by recorded delivery, or use the online route if the letter gives one.
- Sign it. HMRC will not act on an unsigned letter.
- Keep a copy, and a note of the date you posted it and the tracking number.
- Diarise the new date. Asking for time and then missing it is worse than not asking.
- Do not add explanations. The letter is deliberately short. Anything you say now can be quoted back later; say it once, properly, when you have the facts.
Why only these two letters?
Because these are the only replies to HMRC that are safe to fill in from a template. Both are “holding” letters: they buy you time and pin down what HMRC actually wants, without saying anything about your real tax position. A form cannot get them wrong, because they contain no facts about you beyond your name and HMRC’s reference.
Every other letter a landlord might send to HMRC turns on your own particular facts, and a one-size-fits-all template would be dangerous rather than helpful:
- A letter that answers HMRC’s questions depends entirely on what happened, what records you have, and what (if anything) is owed. Get it wrong from a template and you have made a false statement to HMRC.
- A disclosure letter, telling HMRC about income you did not declare, is a serious step: the figures and the explanation must be exact and are personal to you. That is careful, paid work, not a free form. See the Let Property Campaign.
- An appeal against an assessment or a penalty needs the specific grounds for your case.
- A reply to a certificate of tax position should not be a standard declaration at all — the whole point is not to sign a sweeping form. See should I sign it?
So the line is simple: anything that only holds and clarifies can be templated safely; anything that states your position cannot. That is also a useful map of where doing it yourself stops and where you should get help.
How these two letters work
HMRC’s informal requests carry a deadline but usually allow more time if you ask before it passes and give a reason. A written request is almost always granted for a first extension of a few weeks. Asking HMRC to specify what it holds and what it requires is your right: an information request must be reasonably required to check your tax position, and you are entitled to know what you are being asked to address. Neither letter is confrontational; both are what a careful adviser would send on day one.
Common questions
Will asking for more time count against me?
No. A reasonable request, made in writing before the deadline, with a genuine reason, is routine. Silence, or a promise you then miss, is what counts against you.
Should I say I have done nothing wrong?
Not in a holding letter. You do not know yet, and the sentence adds nothing. State what you will do and by when.
Can I email HMRC instead?
Only if the letter gives an email address or online service for that purpose. Otherwise post, recorded, to the address on the letter.
What if HMRC refuses more time?
Reply anyway with what you have by the original date, say what is still outstanding and when it will follow. A partial, honest reply on time is far better than a complete one late.
Is this the same as a disclosure?
No. A disclosure tells HMRC about income or gains that were not declared. These letters only manage the correspondence while you find out whether one is needed.
These letters are templates for you to adapt and sign. We do not send anything to HMRC on your behalf and do not become your agent. This is general information, not advice on your own enquiry.