HMRC letter codes · One-to-many letters
OTM000559Letter about income from delivery work
Published by its source on 15 January 2025. 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
OTM000559 is the name of the file in which CIOT publishes this HMRC letter. The number is not printed in the letter text. The letter is headed “Declaring your income”.
“Declaring your income We have information that suggests you were contracted to carry out deliveries between April 2023 and April 2024.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about OTM000559. Each fact has its source and the day it was checked beside it.
When HMRC sends it
CIOT said, on its page for the HMRC letter file OTM000559, that HMRC had started a One to Many letter campaign directed at individuals who had carried out deliveries during the tax year 2023/24 and who were not registered for Self Assessment (SA) or paid via PAYE for this work.
“HMRC have advised us that they have recently commenced a One to Many letter campaign directed at individuals who have carried out deliveries during the tax year 2023/24 and who aren’t registered for Self Assessment (SA) or paid via PAYE for this work.”
CIOT: HMRC One to Many letter – Delivery Drivers - Declaration of Income · checked 14 October 2026
HMRC's letter file OTM000559 tells the reader HMRC has information that suggests they were contracted to carry out deliveries between April 2023 and April 2024.
“We have information that suggests you were contracted to carry out deliveries between April 2023 and April 2024. We need to know about any income you earned from this.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
What it asks
HMRC's letter file OTM000559 sets out steps for the reader, the first being to register for Self Assessment.
“What you need to do You need to follow the steps below. 1 Register for Self Assessment.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
Time limits and rules
HMRC's letter file OTM000559 says tax owed for the year ending 5 April 2024 had to be paid by 31 January 2025. That date is printed on the letter and has passed.
“If you owe tax for the year ending 5 April 2024, you must pay it by 31 January 2025.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
How to send it or apply
HMRC's letter file OTM000559 says that once the reader has registered they receive a Unique Tax Reference (UTR) and a ‘Notice to File’ letter, which confirms the date they must submit their tax return.
“you must still register to get your Unique Tax Reference (UTR) … Once you have registered you will receive a UTR, and a ‘Notice to File’ letter. This will confirm the date you must submit your tax return.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
HMRC's letter file OTM000559 says a reader who has not registered for Self Assessment and declared income for previous years will need to make a disclosure, by going to GOV.UK and searching “Make a voluntary disclosure to HMRC”.
“If you haven’t registered for Self Assessment and declared your income for previous years, you’ll need to make a disclosure. To do this, go to GOV.UK and search ‘Make a voluntary disclosure to HMRC’, then follow the instructions.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter file OTM000559 points to GOV.UK, search “Register for Self Assessment”.
“To do this, go to GOV.UK and search ‘Register for Self Assessment’.”
CIOT: copy of HMRC letter file OTM000559, published on its page · checked 14 October 2026
HMRC's letter file OTM000559 points to GOV.UK, search “get help from HMRC if you need extra support”.
“For more information about this, go to GOV.UK and search ‘get help from HMRC if you need extra support’.”
CIOT: copy of HMRC letter file OTM000559, published on its page · 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.
- CIOT: copy of HMRC letter file OTM000559, published on its page (checked 14 Oct 2026)
- CIOT: HMRC One to Many letter – Delivery Drivers - Declaration of Income (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)