These letters are being posted to all businesses incorporated in the UK. They are not a Scam.
A minimum of £40 per year should be paid ONLY if your business Processes Client Personal Information. If your company do not process personal information, you should still go and website and pick the option for “no-fee” payment. www.ico.org.uk/no-fee
In the declaration box, you can simply state that the “company does not process personal information”
This letter should be actioned or else ICO will keep writing you and in the future, we suspect there will be penalties for non compliance.