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HMRC letter codes · Self Assessment (SA)

SA252Higher rate or complex tax code letter

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

HMRC's PAYE manual says HMRC issues letters to individuals who are not in Self Assessment (SA) and are liable at the higher rate, and names the SA252 as this letter.

“HMRC issues letters to non-SA individuals who are liable at higher rate for CY-1. This letter (SA252)”

GOV.UK: HMRC PAYE Manual, PAYE79055 Letters to higher rate individuals (SA252) · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about SA252. Each fact has its source and the day it was checked beside it.

What it is

The title of a GOV.UK research report describes the SA252 as a letter issued to Pay As You Earn (PAYE) higher rate taxpayers and those with complex tax affairs who may need to register for Self Assessment.

“Research report about the SA252 letter issued to Pay As You Earn (PAYE) higher rate taxpayers and those with complex tax affairs who may need to register for Self Assessment.”

GOV.UK: SA252 letter: testing and results of new format · checked 14 October 2026

When HMRC sends it

HMRC's Self Assessment manual forms index says SA252 is issued where the PAYE record contains what the index calls the HRS signal, which it does not explain, but there is no SA link, and also in non higher rate tax cases which have more complex codes, containing 3 or more items such as expenses, personal pension, gift aid, income from property.

“Issued where PAYE record contains the HRS signal but there is no SA link, … and also issued in non higher rate tax cases which have more complex codes, containing 3 or more items such as expenses, personal pension, gift aid, income from property.”

GOV.UK: HMRC Self Assessment Manual, SAM002 Forms Index · checked 14 October 2026

What it asks

HMRC's PAYE manual says the SA252 letter requires the individual to contact HMRC if they feel they are paying too much tax or not enough tax overall.

“This letter (SA252) requires the individual to contact HMRC if they feel they are paying too much tax or not enough tax overall.”

GOV.UK: HMRC PAYE Manual, PAYE79055 Letters to higher rate individuals (SA252) · checked 14 October 2026

Free help and HMRC contacts

For questions about PAYE and Income Tax, GOV.UK's Income Tax enquiries page gives the number 0300 200 3300. The page does not name SA252.

“Call HMRC for help with: … questions about PAYE and Income Tax … Telephone: 0300 200 3300”

GOV.UK: Income Tax: 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.