HMRC letter codes · One-to-many letters
HEIPO2MMLetter saying a business may need to register for VAT
Published by its source on 21 May 2026. A date in the letter that has passed stays passed: what a passed date means.
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
HMRC's letter HEIPO2MM is headed “You may need to register for VAT”.
“HEIPO2MM … You may need to register for VAT”
ICAEW: HMRC letter HEIPO2MM, as published with its tax news item · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about HEIPO2MM. Each fact has its source and the day it was checked beside it.
What it is
HMRC's letter HEIPO2MM says businesses must register for VAT if, at any time, their taxable turnover is over £90,000 in the previous 12 months.
“Businesses must register for VAT if, at any time, their taxable turnover is over £90,000 in the previous 12 months.”
ICAEW: HMRC letter HEIPO2MM, as published with its tax news item · checked 14 October 2026
When HMRC sends it
ICAEW publishes HMRC's letter HEIPO2MM beside its news item, which says HMRC is writing to non-VAT registered businesses where its records show the business’s turnover has exceeded £90,000.
“HMRC is writing to non-VAT registered businesses where its records show that the business’s turnover has exceeded £90,000.”
ICAEW: HMRC reminds businesses to register for VAT · checked 14 October 2026
What it asks
HMRC's letter HEIPO2MM describes two choices for a business that should have registered: register now and pay what it owes, or ignore the letter and face an additional penalty of up to 100% of what it already owes.
“You have two choices: … Register now and pay what you owe … Ignore this letter and face an additional penalty of up to 100% of what you already owe.”
ICAEW: HMRC letter HEIPO2MM, as published with its tax news item · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter HEIPO2MM points to GOV.UK, search “Register for VAT”, then “When to register for VAT” and “How to register for VAT”.
“Go to GOV.UK and search ‘Register for VAT’ and choose ‘When to register for VAT’. … Choose ‘How to register for VAT’ and follow the instructions.”
ICAEW: HMRC letter HEIPO2MM, as published with its tax news item · checked 14 October 2026
HMRC's letter HEIPO2MM says a business that does not think it needs to register can check whether any exemptions apply on GOV.UK, search “Register for VAT”, then “When to register for VAT”.
“To check if any exemptions apply to your business, go to GOV.UK, search ‘Register for VAT’, and choose ‘When to register for VAT’.”
ICAEW: HMRC letter HEIPO2MM, as published with its tax news item · 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.
- ICAEW: HMRC letter HEIPO2MM, as published with its tax news item (checked 14 Oct 2026)
- ICAEW: HMRC reminds businesses to register for VAT (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)