How long do I have to reply to an HMRC enquiry letter?

The deadline on your letter is the one that matters most. HMRC typically allows around 30 days, but the actual date printed on your correspondence overrides any general rule of thumb.

If you genuinely need more time, ask before the deadline arrives rather than after. HMRC officers can, and often do, agree reasonable extensions when asked with a clear explanation.

Ignoring the deadline entirely, rather than negotiating it, is what tends to cause real problems.

There is no single universal time limit written into one section of tax law. Instead, the deadline depends on the type of notice, with formal Schedule 36 information notices under the [Finance Act 2008](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36) commonly stating around 30 days, and general enquiry correspondence under the [Taxes Management Act 1970](https://www.legislation.gov.uk/ukpga/1970/9) often following a similar pattern.

Where a formal notice has appeal rights, you also generally have 30 days from the date of the notice to lodge an appeal with the tax tribunal, which runs separately from the deadline to comply.

Because the exact wording varies by notice, always read the specific paragraph confirming your deadline rather than relying on a general assumption.

As the director, the responsibility to gather company records and respond usually falls to you, even where your accountant handles the paperwork. Build in time to collect information before the deadline, not the day before it.

If the letter concerns company accounts or corporation tax, involve your accountant immediately so records can be pulled together properly rather than rushed.

Director's loan account queries and corporation tax enquiries often need bank statements and board minutes, which take longer to assemble than a quick email reply.

Requesting extra time costs nothing if you ask promptly and reasonably. Rushing a poor-quality response, by contrast, can generate follow-up questions that extend the whole enquiry.

If the enquiry becomes lengthy or contentious, professional fees can add up. Growth plans include free tax investigation insurance, covering professional costs during a genuine HMRC enquiry. Details are on [/fees](/fees).

A well-prepared, on-time response is usually the cheapest way through a compliance check, since it reduces the chance of further correspondence.

Don't wait until the deadline day to ask for more time. HMRC is far more likely to agree an extension requested early.

Don't send an incomplete response just to meet the date. A rushed, partial answer often triggers more questions than a short delay explained in advance.

Don't confuse the deadline to respond with any separate appeal deadline. Missing an appeal window can remove your right to challenge a formal notice entirely.