HMRC has announced a significant shift in how it communicates with taxpayers. From Spring 2026, letters and reminders will no longer be issued automatically by post to individuals or businesses that already use HMRC’s digital services. Instead, HMRC will send email or text notifications advising that new correspondence is available to view within a Personal Tax Account, Business Tax Account, or the HMRC app.

This change forms part of HMRC’s wider digital-by-default strategy, with plans for 90% of taxpayer interactions to be handled online by the 2029/30 tax year. The move is expected to save around £50 million per year in print and postage costs and allow more HMRC staff to focus support on customers who genuinely need non-digital assistance.

Who will be affected?

The new approach applies to anyone who interacts with HMRC digitally — including those who log into their Personal Tax Account, Business Tax Account or use the HMRC app. These taxpayers will no longer receive routine paper letters unless they actively choose to opt out.

Those who do not engage with HMRC digitally, or who are considered digitally excluded, will continue to receive paper communication.

New requirement to provide digital contact details

Legislation within the forthcoming Finance Bill 2025–26 will allow HMRC to require users of its digital services to provide valid email addresses or mobile numbers at key interaction points, such as annual tax filing. Notifications will not include the content of letters; instead, they will direct taxpayers to log in and view documents securely.

What this means for your business

For many business owners and directors, this is likely to change how you track tax deadlines and compliance notices. Relying on email prompts means that the risk of missing updates increases if inboxes are not monitored or if the wrong address is on file.

The transition will be gradual, as not all HMRC services are yet available digitally. However, once digital communication is enabled for a particular service, HMRC intends it to become the default.

Should you opt out?

An opt-out will be available for those who need or prefer paper communication. This may be appropriate where:

• shared inboxes make email notifications unreliable
• the business wants a physical audit trail
• the responsible person does not regularly log into HMRC digital services

Wheelers can advise on the best approach for your circumstances.

Recommended actions now

To prepare for the change, we suggest reviewing the following:

• Check access: Ensure you can log into your Personal Tax Account or Business Tax Account.
• Review contact details: Confirm that email and mobile details held by HMRC are correct and actively monitored.
• Update internal processes: Make sure someone is responsible for checking digital notices.
• Agent access: Verify that your accountant has the appropriate authorisations in place.
• Consider your communication preferences: If digital notifications may be problematic, plan ahead for opting out.

We’re here to help

If you are unsure how this change affects you or your business, or if you would like support reviewing your HMRC setup, please get in touch with the Wheelers team. We are here to provide clear guidance and ensure you remain compliant as HMRC moves towards digital-by-default communication.