HMRC letter codes · One-to-many letters
PF1MMLetter inviting a call before a Self Assessment return is sent
Published by its source on 11 October 2023. 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 PF1MM is headed “Invitation to a call before sending your Self Assessment tax return”.
“PF1MM … Invitation to a call before sending your Self Assessment tax return”
CIOT: copy of HMRC letter PF1MM, published on its page · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about PF1MM. Each fact has its source and the day it was checked beside it.
When HMRC sends it
CIOT said, on its page for HMRC's letter PF1MM, that HMRC’s Wealthy Team had advised it that they had started a One-to-Many letter campaign directed at just under 1,000 taxpayers identified as having complex tax affairs.
“HMRC’s Wealthy Team have advised us that they have commenced a One-to-Many letter campaign directed at just under 1,000 taxpayers identified as having complex tax affairs.”
CIOT: HMRC One to Many letter – invitation to a discussion with Customer Compliance Managers prior to tax return submission · checked 14 October 2026
HMRC's letter PF1MM said the Wealthy Team were writing to individuals to offer support with their Self Assessment return for the tax year 6 April 2022 to 5 April 2023.
“The Wealthy Team are writing to individuals to offer support with their Self Assessment return for the tax year 6 April 2022 to 5 April 2023.”
CIOT: copy of HMRC letter PF1MM, published on its page · checked 14 October 2026
What it asks
HMRC's letter PF1MM invites the reader to talk by phone before they send their return, and says the call will be voluntary.
“I am inviting you to talk with me by phone before you send us your return. This will be voluntary.”
CIOT: copy of HMRC letter PF1MM, published on its page · checked 14 October 2026
HMRC's letter PF1MM says talking is voluntary and a reader who does not need to speak to HMRC does not need to do anything.
“Talking with me is voluntary. If you do not need to speak with me, you do not need to do anything.”
CIOT: copy of HMRC letter PF1MM, published on its page · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter PF1MM says the reader can authorise a representative, such as a professional adviser, a friend or a relative, to talk on their behalf.
“You can authorise a representative to talk with me on your behalf. For example, your professional adviser, a friend, or a relative.”
CIOT: copy of HMRC letter PF1MM, 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 PF1MM, published on its page (checked 14 Oct 2026)
- CIOT: HMRC One to Many letter – invitation to a discussion with Customer Compliance Managers prior to tax return submission (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)