Tax Letters Independent · not HMRC Check your letter
Menu

App coming soon

HMRC letter codes · Self Assessment (SA)

SA359Strongly worded payment reminder

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

In short

HMRC's Self Assessment manual forms index describes SA359 as a strongly worded payment reminder.

“Strongly worded payment reminder”

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

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about SA359. Each fact has its source and the day it was checked beside it.

When HMRC sends it

HMRC's Self Assessment manual says that in February each year, where a balancing payment and/or first payment on account are still unpaid, the SA359 strongly worded reminder is issued if a liability of £100 or more is outstanding. The manual says certain conditions also apply; this page does not list them.

“In February each year, where a balancing payment and/or first payment on account are still unpaid, the SA359 strongly worded reminder is issued if a liability of £100 or more is outstanding, and certain conditions apply”

GOV.UK: HMRC Self Assessment Manual, SAM61210 Advising and warning the taxpayer about penalties for 2010-11 returns onwards · checked 14 October 2026

What it asks

HMRC's Self Assessment manual says the SA359 letter asks for payment and warns of the consequences of continuing to delay payment, advises of the benefits of making payment online and includes a payslip printed on the back.

“The letter asks for payment and warns of the consequences of continuing to delay payment. It also advises of the benefits of making payment online and includes a printed payslip on the reverse.”

GOV.UK: HMRC Self Assessment Manual, SAM61210 Advising and warning the taxpayer about penalties for 2010-11 returns onwards · checked 14 October 2026

Time limits and rules

On Making Tax Digital for Income Tax, GOV.UK says new penalties will replace the current late submission and late payment penalties that apply to a personal tax return, and that the current penalties will still apply to previous tax years. That page does not name SA359.

“If you’re using Making Tax Digital for Income Tax, new penalties will replace the current late submission and late payment penalties that apply to your personal tax return. … The current penalties will still apply to previous tax years.”

GOV.UK: Penalties for Making Tax Digital for Income Tax · 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 SA359.

“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.