HMRC letter codes · One-to-many letters
WS2NSAMMLetter saying a Self Assessment account is closed and a return may be due, second of three
Published by its source on 27 October 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
HMRC's letter WS2NSAMM is headed “Please submit your tax return for the 2022 to 2023 tax year”. This is the version that says HMRC's records show the reader's Self Assessment account is currently closed.
“WS2NSAMM … Please submit your tax return for the 2022 to 2023 tax year … Our records show your Self Assessment account is currently closed.”
ICAEW: HMRC letter WS2NSAMM, 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 WS2NSAMM. Each fact has its source and the day it was checked beside it.
When HMRC sends it
ICAEW said, in its news item with HMRC's letter WS2NSAMM, that a taxpayer would receive one of three letters depending on their position, and that this is letter two, for a taxpayer who had registered for ITSA (income tax self assessment) and whose ITSA account was dormant.
“an income tax self assessment (ITSA) tax return … The taxpayer will receive one of three letters depending on whether: … they have registered for ITSA and either: … their ITSA account is dormant (letter two)”
ICAEW: Wealthy taxpayers asked to check if tax return required · checked 14 October 2026
What it asks
HMRC's letter WS2NSAMM says the reader may need to re-register to submit a tax return for the year ending 5 April 2023.
“You may need to re-register to submit a tax return for the year ending 5 April 2023.”
ICAEW: HMRC letter WS2NSAMM, as published with its tax news item · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter WS2NSAMM points to GOV.UK, search “File your Self Assessment tax return online”, to re-register for Self Assessment.
“To re-register for Self Assessment, go to GOV.UK and search ‘File your Self Assessment tax return online’.”
ICAEW: HMRC letter WS2NSAMM, as published with its tax news item · checked 14 October 2026
HMRC's letter WS2NSAMM gives the phone number 03000 516640 for a reader who wants to speak to HMRC about the letter.
“If you want to speak to us about this letter, please call us on 03000 516640”
ICAEW: HMRC letter WS2NSAMM, 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 WS2NSAMM, as published with its tax news item (checked 14 Oct 2026)
- ICAEW: Wealthy taxpayers asked to check if tax return required (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)