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HMRC letter codes · Corporation Tax (CT)

CT208Payment and return reminders

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

HMRC's internal manual forms index lists the CT208 PR1 as a payment reminder issued 20 days before the payment due date to the company's Registered Office address if no payment has been received for that accounting period (AP).

“PR1 - A payment reminder issued by COTAX 20 days before the payment due date to the company’s Registered Office address if no payment has been received for that AP.”

HMRC COTAX Manual: COM150, Forms index · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CT208. Each fact has its source and the day it was checked beside it.

What it is

HMRC's internal manual forms index lists the CT208 PR2 as a combined payment and return reminder, issued 28 days before the filing due date if no payment has been received and no return has been logged for that accounting period (AP).

“PR2 – A combined payment and return reminder issued by COTAX 28 days before the filing due date if no payment has been received and no return has been logged for that AP.”

HMRC COTAX Manual: COM150, Forms index · checked 14 October 2026

When HMRC sends it

For the CT208 PR2, HMRC's internal manual forms index says that where there is a 64-8 signal on record, only the agent copy is issued.

“Where there is a 64-8 signal on record, only the agent copy is issued.”

HMRC COTAX Manual: COM150, Forms index · checked 14 October 2026

Free help and HMRC contacts

For questions about the CT208, GOV.UK's Corporation Tax general enquiries page says HMRC's digital assistant can give a quick answer about accounting periods, changing any business details, Corporation Tax repayments or paying Corporation Tax.

“Ask HMRC’s digital assistant to get a quick answer to your query about: … accounting periods … changing any business details … Corporation Tax repayments … paying Corporation Tax”

GOV.UK: Corporation Tax: general enquiries · checked 14 October 2026

For questions about the CT208, HMRC's Corporation Tax enquiries line (GOV.UK) is 0300 200 3410, open Monday to Friday, 8am to 6pm and closed on bank holidays. GOV.UK has a “Find out about call charges” link.

“Call HMRC for help with general Corporation Tax enquiries. … Telephone: 0300 200 3410 … Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays … Find out about call charges”

GOV.UK: Corporation Tax: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.