HMRC CHASE LETTER — REQUESTING UPDATE ON PENDING REPAYMENT / ACTION
====================================================================

Use this when HMRC has had a return, claim, or correspondence sitting with
them for longer than the published service standard and you need a written
nudge that puts a date on the file.

Send by post to the relevant HMRC office (the address appears on prior
correspondence) and keep a stamped proof of postage. For VAT and PAYE,
you can also upload via the business tax account secure messaging.

Replace the bracketed sections, delete these instructions, print on company
letterhead.

--------------------------------------------------------------------------

[Your company letterhead]

[Date]

HMRC
[Office name from prior correspondence, e.g. "VAT Written Enquiries Team"]
[Office address]

Reference: [Your VAT number / PAYE reference / UTR / case reference]

Dear Sir or Madam

Re: [Brief description, e.g. "VAT repayment claim — period ending 31 March
2026" / "R&D tax credit claim — accounting period ended 31 December 2025"
/ "Time to Pay request submitted [date]"]

I wrote to you on [date of original submission] regarding the above. To
date I have not received a substantive response.

A summary for ease of reference:

  Submitted on:        [date]
  Method:              [post / online / phone]
  Subject:             [one-line description]
  Amount in question:  [£figure or "n/a"]
  Service standard:    [HMRC's published turnaround for this work, e.g.
                       "30 working days for VAT repayment claims"]

The published service standard has now been exceeded by [number] working
days. The delay is causing the following business impact:

  [Two or three sentences. Be specific. "We are funding the £X
  outstanding from working capital, which has constrained our ability
  to take on the Q2 contract pipeline." Or: "The CT9 payment falls due
  on [date], and without confirmation of the R&D credit position we
  cannot finalise the funding decision."]

I would be grateful for an update within 14 days of the date of this
letter, including:

  1.  Confirmation that the [claim / request / return] has been
      received and allocated to a caseworker.
  2.  An expected completion date.
  3.  Any further information you require from us.

If you need anything from this end to progress the matter, please call
me on [number] or email [address].

Yours faithfully

[Name]
[Position]
[Company name]
[Direct line and email]

--------------------------------------------------------------------------

NOTES ON USE

1.  HMRC published service standards live at:
    https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance#service-standards
    Quote the actual standard that applies. "30 working days" is the
    most commonly missed one (VAT repayments, basic R&D queries).

2.  If you have already had a holding response, reference it. HMRC's own
    file note will then connect your second letter to the first.

3.  For Time to Pay chases, also call the Business Payment Support
    Service on 0300 200 3835 in parallel. The phone team can usually
    see the file faster than letter handlers.

4.  Do not threaten escalation to the Adjudicator or your MP in a first
    chase. Save that for the second letter if you have to write one.
    Tone: firm, factual, civil.

5.  Keep this on file. If a complaint becomes necessary later, the
    contemporaneous written record matters.