What to record after a call with HMRC

After a call with HMRC, record the date, contact route, reference, issues discussed and any agreed action. Distinguish information given from a formal decision, and seek written confirmation where a deadline, arrangement or significant instruction needs reliable evidence.

Do not include unnecessary identity details in a widely shared note. Keep the call record linked to the relevant case and assign any follow-up task.

Write the note while the conversation is fresh

Record the date, start time, duration, number or official contact route and the people involved. Include the taxpayer reference and tax period discussed, using an appropriately protected case file. Make the note soon after the call so it reflects what was said rather than a later reconstruction influenced by subsequent correspondence. If you write it later, state that and identify the basis of your recollection.

Begin with the purpose of the call: checking receipt of documents, clarifying a request, discussing a calculation or asking about a deadline. Keep background detail brief and link to the relevant letter instead of copying it into the note. HMRC may communicate during compliance checks by telephone as well as in writing, so a consistent record helps connect the conversation to the documentary history. ^[1]

Distinguish statements, questions and agreements

Separate what you told HMRC, what the officer said and what remained unresolved. If the officer said a request would be considered, record that wording rather than marking it approved. If a date was mentioned, explain whether it was a deadline, an estimated reply date or your own proposed follow-up. These distinctions prevent a useful conversation from becoming an inaccurate record of a binding agreement.

Use direct quotation only where you are confident the wording is exact and materially relevant. Otherwise summarise neutrally and identify uncertainty. Do not improve the conversation retrospectively to make your position appear stronger. If a colleague also attended, compare notes on important points promptly and preserve any difference that cannot be resolved. A factual note is more useful than a polished but unreliable account.

Capture the documents and figures discussed

List the specific notices, return periods and amounts referred to during the call. Where a figure was provisional or subject to checking, label it accordingly. If HMRC referred to a document you did not have, note the title or reference and the action required to obtain it. Do not assume it was the same letter already in your file merely because the subject sounded similar.

If you supplied information from memory, identify what needs verification before it is used in a formal response. Check the relevant records and correct any material mistake through the appropriate channel. Keep the original note and the later clarification together. Overwriting the first version can obscure why HMRC subsequently acted on a particular figure or why your written response differs from the earlier conversation.

Turn actions into a trackable list

For each action, record the owner, due date and expected evidence of completion. Examples include sending a named schedule, asking a bank for a replacement statement or checking whether a payment was allocated. Distinguish tasks HMRC undertook from tasks you agreed to carry out. A note saying follow up soon does not establish who is responsible or when the matter should be checked again.

Where a deadline or other important arrangement was discussed, seek or send appropriate written confirmation. Do not assume a telephone request changed a formal notice or appeal period. Keeping a timeline of HMRC correspondence explains how to add calls to a correspondence register while keeping separate deadlines visible. Link the call note to any later confirmation so the case file shows both the conversation and the document establishing the final position.

Share the note with the people handling the case

Send the relevant factual summary to the adviser or colleague responsible for the next response through the agreed secure channel. Identify urgent actions at the top and attach the original note where necessary. Avoid distributing sensitive tax details to a broad internal mailing list merely to keep everyone informed. The people receiving the note should have a clear reason to act on or review it.

For help organising a tax correspondence history, see HMRC enquiry response support. Provide the important notices and call records together so the current position can be assessed in context. Explain where a note records an unconfirmed recollection or where written confirmation is still awaited. A representative should not have to infer that uncertainty from inconsistent dates or unexplained changes in a spreadsheet.

At the next contact, review the previous action list and record what has actually happened. Attach delivery evidence for documents sent and any acknowledgement received. If an expected reply has not arrived, refer to the specific action and date when following up. This creates continuity across calls and avoids repeatedly starting the conversation from the beginning without a reliable record of earlier commitments.

Illustrative scenario

A taxpayer discusses a missing payment credit. Their note records the payment reference supplied, the expected next step and when to follow up, without treating the call as confirmation that the debt has been cancelled.

Preparation checklist

• Record the call reference
• Summarise factual points
• List agreed actions
• Seek important written confirmation