HMRC letter codes · One-to-many letters
WS3NSAMMLetter saying a registered taxpayer has not submitted a return, third 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 WS3NSAMM 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 is registered for Self Assessment but has not submitted a tax return for the tax year 6 April 2022 to 5 April 2023.
“WS3NSAMM … Please submit your tax return for the 2022 to 2023 tax year … Our records show that you’re registered for Self Assessment but haven’t submitted a tax return for the tax year 6 April 2022 to 5 April 2023.”
ICAEW: HMRC letter WS3NSAMM, 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 WS3NSAMM. 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 WS3NSAMM, that a taxpayer would receive one of three letters depending on their position, and that this is letter three, for a taxpayer who had registered for ITSA (income tax self assessment) and had received a notice to file a tax return for the tax year 2022/23 and had not done so.
“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: … they received a notice to file a tax return for the tax year 2022/23 and haven’t done so (letter three)”
ICAEW: Wealthy taxpayers asked to check if tax return required · checked 14 October 2026
What it asks
HMRC's letter WS3NSAMM asks the reader to check whether they need to submit a tax return.
“Please check to see if you need to submit a tax return.”
ICAEW: HMRC letter WS3NSAMM, as published with its tax news item · checked 14 October 2026
How to send it or apply
HMRC's letter WS3NSAMM points to GOV.UK, search “pay your Self Assessment tax bill”, for guidance on how to pay.
“For guidance on how to pay it, go to GOV.UK and search ‘pay your Self Assessment tax bill’.”
ICAEW: HMRC letter WS3NSAMM, as published with its tax news item · checked 14 October 2026
Free help and HMRC contacts
HMRC's letter WS3NSAMM gives the phone number 03000 516640, and an email address, for a reader who does not think they need to submit a tax return.
“If you don’t think you need to submit a tax return, please email us at [email protected] or phone us on 03000 516640”
ICAEW: HMRC letter WS3NSAMM, 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 WS3NSAMM, 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)