If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
HMRC will be sending out up to five million letters between May and October 2012 to taxpayers who have either paid too much or too little tax under Pay As You Earn (PAYE) in 2011 to 2012.