HMRC letter codes · Self Assessment (SA)
SA250Welcome letter
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
HMRC's Self Assessment manual describes SA250 as the 'Welcome' letter issued to the taxpayer when their record is set up; at that point the system also allocates a Unique Taxpayer Reference (UTR).
“When the record is set up, the system will allocate a Unique Taxpayer Reference (UTR) and issue a ’Welcome’ letter (SA250) to the taxpayer.”
GOV.UK: HMRC Self Assessment Manual, SAM100220 Set up individual record · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about SA250. Each fact has its source and the day it was checked beside it.
When HMRC sends it
HMRC's Self Assessment manual forms index describes SA250 as a Welcome letter issued to the taxpayer when their record is set up in SA.
“‘Welcome’ letter issued to taxpayer when record set up in SA”
GOV.UK: HMRC Self Assessment Manual, SAM002 Forms Index · checked 14 October 2026
HMRC's Self Assessment manual says that where an agent is acting for the taxpayer and a valid form 64-8 is in place, a copy of SA250 (Agent) will be sent to the agent.
“Where an agent is acting on behalf of the taxpayer and a valid form 64-8 is in place, a copy of SA250 (Agent) will be sent to the agent.”
GOV.UK: HMRC Self Assessment Manual, SAM100220 Set up individual record · checked 14 October 2026
Free help and HMRC contacts
For Self Assessment queries about returns, payments, replacements or notices, GOV.UK's general enquiries page gives the number 0300 200 3310 and links to information about call charges. The page does not name SA250.
“Call HMRC if you have a query about: … your Self Assessment returns, payments, replacements or notices … Telephone: 0300 200 3310 … Find out about call charges”
GOV.UK: Self Assessment: general enquiries · 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.
- GOV.UK: HMRC Self Assessment Manual, SAM100220 Set up individual record (checked 14 Oct 2026)
- GOV.UK: HMRC Self Assessment Manual, SAM002 Forms Index (checked 14 Oct 2026)
- GOV.UK: Self Assessment: general enquiries (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)