The department says it is targeting individual taxpayers who do not use a tax agent to complete their returns. It is using emails, rather than relying on letters to issue reminders as in the past, because this ensures messages are up to date as they are based on real-time information.

Previously HMRC posted some 4.7m letters between mid-December and mid-January reminding self assessment customers who had yet to file their tax return to take action.

HMRC says the emails will not contain any confidential information and are only meant to remind people to take action before they miss the deadline. It is also running an extensive advertising campaign during January to prompt people to do their returns, including billboard and ATM ads.

The decision to send emails follows the recent launch of HMRC’s digital self assessment service, which replaces paper notices and letters for those who opt into the service, with real-time digital alerts linking directly to online tax returns, guides and tools on www.gov.uk. 

However, for the moment taxpayers will not be able to email HMRC with queries. A secure two-way messaging service will form part of the digital personal tax account currently being developed by HMRC, which is scheduled for initial introduction within a year, with full functionality by 2018.

Ruth Owen, HMRC’s director general of personal tax, said: ‘Sending emails to nudge people into action was the sensible next step for customers who already file online and have given us their email addresses.

‘Emails are also more targeted and effective than sending letters, because the long lead times in preparing, printing and posting letters means that many arrive after customers have already submitted their return, causing unnecessary confusion and prompting them to phone us for reassurance at our busiest time of the year.’

HMRC has developed a ‘Three-Point Protocol’, to help customers differentiate between genuine HMRC emails and those sent by scammers. This emphasises that HMRC online communications to individuals will only contain generic reminders, such as the 31 January deadline, or notifications about a key change or event, such as a payment or tax code update.

Genuine HMRC emails will never include any financial information, such as details of outstanding payments or tax refunds, or provide active links to a customer’s account, or to sites outside HMRC or GOV.UK. Nor do they contain any attachments.

In addition HMRC emails will always include the department’s logo and the taxpayer’s full name, as held on its records.

Jonathan Lloyd White, HMRC’s director of security and information, said: ‘While we want customers to transact with us online, we also want to keep their confidential information safe and secure. So we’ve developed this simple protocol to help our customers avoid being caught out by scam emails.’

HMRC advises that any unexpected email that claims to be from HMRC, and which offer a tax refund or requests a specific payment, should be sent to [email protected] and then be permanently deleted.

There is more guidance on genuine HMRC contact and recognising phishing emails here: https://www.gov.uk/government/publications/genuine-hmrc-contact-and-recognising-phishing-emails