For you to make the best use of HM Revenue & Customs (HMRC) services, HMRC prefer to contact you via email.
You can set up an email address at any time for this message type by:
When you set up your email address you will receive a test email message containing a confirmation code which allows you to activate your email address to receive general messages.
Please note: If you do not activate your email address HMRC will be unable to send messages to you.
When an email address is changed or removed a courtesy email notifying the change is sent to the old email address as an additional security measure.