HMRC Support Checklist for Self-Employed Drivers: What to Do When HMRC Gets in Touch

Dealing with HMRC as a self-employed driver is easier when you know what to have ready before a letter lands. This HMRC support checklist covers the first 24 hours after contact, how to tell a routine reminder from a compliance check, and what to do about penalties, appeals, payment plans and agents.

Most drivers only hear from HMRC (His Majesty's Revenue and Customs) a few times a year, so a brown envelope or a new message in your online account can feel alarming. It usually is not. Treat each contact as a task with a deadline, a paper trail and a clear next step. This guide gives you that structure.

It is a practical checklist, not a replacement for our wider guides. For how Uber income reaches HMRC, read HMRC and your Uber tax return. For a Bolt-specific walk-through, see Bolt driver tax and HMRC support steps.

Key takeaways

• Never ignore HMRC contact: note the reply date on the letter the day it arrives and diarise it.
• Check the contact is genuine before you click, call or pay anything.
• Penalty appeals usually have a 30-day window from the date the penalty was issued, so act early.
• Keep a contact log and your records in one place; you may need them years later.
• For disputes, compliance checks and penalties, professional representation is strongly recommended.

What is an HMRC support checklist?

An HMRC support checklist is a short list of actions to take when HMRC contacts you or when you need to contact HMRC: identify the letter, check it is genuine, gather records, meet the deadline, record every conversation and get help. It turns a stressful event into a repeatable routine.

What should you do in the first 24 hours after HMRC contacts you?

Read the whole letter, find the reply date, and check it is genuine by signing in to your HMRC online account yourself rather than using links in the message. Then diarise the deadline, photograph or scan the letter, and start a contact log. Do not pay or reply until you know what is being asked.

1. Read the letter or message once, slowly, and highlight the tax year, the tax type and the reply date.
2. Check it is genuine (see the scam section below).
3. Scan or photograph it and save it with a clear file name, such as 2026-10-09-HMRC-letter.
4. Add the reply date and a reminder one week earlier to your calendar.
5. Start your contact log with the date, how HMRC contacted you and what they asked.
6. Gather the records for the tax year named (bank statements, platform statements, expenses, mileage log).
7. Decide whether to reply yourself or hand it to an accountant, and do so within a few days.

How do you tell which type of HMRC letter you have received?

Look at the heading, the tax type and the wording about what HMRC wants. Most letters fall into five groups: a reminder or notice to file, a payment demand, a penalty notice, a prompt to check your return, or a formal compliance check. Each needs a different response, and the penalty and appeal rules differ.

If the letter does not clearly say which group it belongs to, ask HMRC to confirm in writing or ask your accountant to call on your behalf. Never guess.

How can you check an HMRC message is genuine?

Do not use links, phone numbers or attachments in the message. Sign in to your own HMRC online account and see whether the same item appears there, then use contact details from GOV.UK. HMRC publishes guidance on spotting scam emails, texts and calls, and a way to report suspicious contact.

Scammers target self-employed people around payment dates, often threatening arrest or offering a refund. See GOV.UK's guidance on phishing and scams for examples of genuine and fake contact, and report suspicious messages as instructed there.

What happens in an HMRC compliance check?

A compliance check is when HMRC looks at your tax affairs to make sure you are paying the right amount. According to GOV.UK's guidance on tax compliance checks, HMRC will contact you by letter or phone to say what it wants to check, and it contacts your accountant instead if you use one.

Checks can cover Self Assessment returns, accounts and tax calculations. HMRC may ask for documents or, in some cases, visit your home, business premises or an adviser's office. You can bring an accountant or legal adviser to a visit. Failing to provide requested information can lead to a penalty unless you have a reasonable excuse.

What records might HMRC ask for?

• Bank statements covering the period under review, personal and business.
• Platform earnings statements and weekly summaries from Uber, Bolt or other apps.
• Receipts and invoices for expenses you claimed, such as fuel, insurance, servicing and licensing.
• Your mileage log if you use simplified mileage; see our guide to mileage logs and records.
• Proof of vehicle ownership or lease and the business-use split.
• Any earlier correspondence with HMRC.

Which expenses count is a separate topic. Our guide to allowable expenses for Uber drivers explains what is normally claimed, and why records matter.

What are the possible outcomes?

If you overpaid, HMRC repays you, possibly with interest. If you underpaid, you will normally be asked to pay the extra tax, usually with interest from the date it was due, and normally within 30 days. A penalty may apply. HMRC looks at why the error happened, how quickly you told them and how helpful you were. If you disagree, you can ask for alternative dispute resolution (ADR) at any time.

What is the penalty and appeal deadline checklist?

The key date is on the penalty notice itself. GOV.UK says you usually have 30 days from the date the penalty was issued to contact HMRC or appeal. If you miss it, you must give a reason, so do not wait. Late appeals are not guaranteed to succeed, and the detail is best checked with an adviser.

Before you appeal a Self Assessment penalty, GOV.UK's appeal guidance says to have ready the date the penalty was issued, the date you filed, the date you paid, and the details of your reasonable excuse. You can start online or by post with form SA370 or SA371.

Late filing and late payment penalties at a glance

According to HMRC's penalties page for Self Assessment, the initial late filing penalty is £100. After three months daily penalties of £10 apply, up to £900. After six and twelve months, further penalties of 5% of the tax due or £300, whichever is greater, can be added.

The same page says you must pay a penalty within 30 days of the date on the penalty notice. Rules can change, so check the current figures on GOV.UK before relying on any table, including ours.

What counts as a reasonable excuse?

GOV.UK's reasonable excuse guidance lists examples that may count, such as a close relative's death shortly before the deadline, an unexpected hospital stay, serious illness, or problems with HMRC's online services. It says a payment that failed for lack of funds, or a mistake on your return, will not count. You must also act as soon as you are able.

Should you pay a penalty while you appeal?

GOV.UK suggests you consider paying the penalty while you appeal. If you do not pay and the appeal fails, you owe interest on the penalty from its due date. If the appeal succeeds, HMRC repays what you paid, plus interest from the date you paid, provided you have no other outstanding tax. A penalty appeal can be technical, so we recommend professional representation.

How do you ask HMRC for a Time to Pay plan?

If you cannot pay a tax bill in full, contact HMRC as soon as you know and ask about a payment plan, often called Time to Pay. GOV.UK's payment plan page says you may be able to use an online service to check eligibility and set up monthly instalments for an overdue bill.

Have these ready: your reference number, such as your UTR (Unique Taxpayer Reference); UK bank details and authority to set up a Direct Debit; and details of your income and spending. If you phone or write instead, expect to explain whether you can pay in full, how much you can afford monthly and what savings you hold.

• Do not wait until after the deadline if you already know you will struggle.
• Work out a monthly figure you can really keep paying.
• HMRC expects you to use savings or assets to reduce the debt where you can.
• If you have independent debt advice, HMRC accepts a Standard Financial Statement as evidence of income and spending.
• Interest is still charged on the tax owed, and approval is at HMRC's discretion.

If your bill is not yet due and you want to spread payment towards the next Self Assessment bill, GOV.UK mentions a Budget Payment Plan. Ask your accountant which fits you. If your health or circumstances make contacting HMRC difficult, HMRC's extra support service may help.

How do you authorise an agent to deal with HMRC for you?

You authorise an agent, such as an accountant, so HMRC can discuss your tax with them and send correspondence to them. GOV.UK's guidance on appointing a tax agent says that for Self Assessment, HMRC will send most correspondence to the person you have authorised, except tax bills and refunds.

Check exactly which taxes the authorisation covers. Agree in writing what your agent will do, who pays any fees and how quickly they will tell you about new letters. Keep a copy of the authorisation with your records.

• Give your agent your UTR and National Insurance number only through secure routes.
• Forward any HMRC letter you receive straight away; HMRC may not have copied the agent.
• Ask the agent to confirm in writing when they have replied and what they sent.
• If you change agent, tell the old one and check the old authorisation is ended.

Short-term help is possible too: for Self Assessment, a helper can sit with you on a call and HMRC will confirm their identity and that you are happy for them to represent you. For anything involving a dispute or penalty, a regulated adviser acting formally is the safer route.

What should a contact log and record pack include?

A contact log is a dated list of every time you and HMRC communicate. Write down the date, time, channel, who you spoke to, what was said and what happens next. Pair it with a folder holding the documents. If a dispute arises, a clear log is strong evidence of what you did and when.

• Letters and emails from HMRC, with envelopes or screenshots showing receipt dates.
• Copies of everything you send, with proof of posting or a submission receipt.
• Bank statements and platform statements for each tax year.
• Mileage log, receipts and invoices, backed up digitally.
• Notes of calls, even short ones.

HMRC expects you to keep business records for a set period after the filing deadline. Check how long on GOV.UK before you throw anything away, and see key tax dates for drivers to plan your diary.

What does a worked HMRC response look like?

This illustrative example uses an invented driver, not a real person. Priya, a part-time private hire driver, receives a letter on 3 March asking her to review her 2024/25 expenses and reply by the date shown. She follows the checklist rather than panicking.

1. She checks her HMRC online account and sees a matching message, so the letter is genuine.
2. She logs the letter in her contact log and diarises the reply date.
3. She collects fuel receipts, her insurance schedule, platform statements and mileage log for 2024/25.
4. She finds she claimed £420 of personal parking by mistake and a £310 bill twice.
5. She sends the figures to her accountant, who corrects the return and explains the position to HMRC.
6. She pays the extra tax and interest HMRC calculates and keeps the confirmation.

The numbers are invented to show the process. In a real case the tax due depends on your income, the tax year and any penalty HMRC decides applies. Telling HMRC about errors early is generally viewed more favourably than waiting to be found out, but the outcome is for HMRC to decide.

What are the common mistakes drivers make with HMRC, and what do they trigger?

The most common mistakes are ignoring letters, missing the 30-day appeal window, paying scammers, failing to keep records and making claims without evidence. Each can lead to penalties, interest or a wider enquiry. Acting quickly and keeping a record is the best protection.

• Ignoring a letter: HMRC may escalate, and failing to provide requested information can lead to a penalty unless you have a reasonable excuse.
• Missing the appeal date: you must give a reason for a late appeal, and HMRC may not accept it.
• Paying a scammer: always verify through your own HMRC account first.
• Not having records: it makes it harder to support expenses and can lead to extra tax, interest and penalties for inaccuracies.
• Asking for a payment plan too late: interest and late payment penalties keep building.
• Approving an agent authorisation you do not understand: check its scope in writing.

When should you get professional representation?

Get professional help when HMRC opens a compliance check, issues a penalty you want to challenge, suggests careless or deliberate error, or asks for large sums. A regulated accountant can talk to HMRC for you, check the calculations and negotiate payment terms. These are the situations where mistakes are most costly.

You do not need an adviser for every simple reminder. A late payment you can clear today or a routine change of address can be handled yourself. If you are unsure, a quick conversation costs little compared with a wrong reply to a formal letter.

Key terms

• HMRC: His Majesty's Revenue and Customs, the UK tax authority.
• UTR: Unique Taxpayer Reference, the 10-digit number for Self Assessment.
• Compliance check: HMRC's review of your tax affairs or records.
• Time to Pay: an arrangement to pay tax in instalments.
• ADR: alternative dispute resolution, a way to settle a tax disagreement without a tribunal.
• Reasonable excuse: a genuine reason you could not meet a deadline, assessed by HMRC.
• Agent: an accountant or adviser authorised to deal with HMRC for you.

How UK Driver Accountants helps

UK Driver Accountants is an independent accountancy for UK drivers, not connected to Uber or Bolt, with fixed fees from £20 a month. Our HMRC support service helps drivers read letters, assemble records, respond to compliance checks and request payment plans. See our fixed-fee pricing for details.

Conclusion and next steps

HMRC contact is manageable when you follow a routine: check it is genuine, note the deadline, gather records, log everything and ask for help early. Keep the 30-day appeal window in mind and never ignore a letter. If you have received something you are unsure about, contact us and we will help you decide what to do next.

Last reviewed 9 October 2026 by the UK Driver Accountants tax team.

This article is general information and is not personal tax advice. Speak to a qualified accountant about your own situation. Where HMRC disputes or penalties are involved, we recommend professional representation.