HMRC Contact Information - ICAEW

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HMRC contact information MTD for income tax starts in April - are your clients ready?

From April individuals with combined gross income from sole trades or property over £50,000 must keep digital accounting records and submit quarterly updates to HMRC.

Need to know More support Contents

• HMRC telephone contact
• Information agents need when phoning HMRC
• Business by telephone with HMRC
• HMRC postal contact

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This guide provides a list of regularly used HMRC contact information. It includes telephone numbers and postal addresses, together with a number of tips. The guide seeks to help direct tax agents to the appropriate point of contact within HMRC.

Additional information on how to deal with problems that are not resolved on first contact is available in:

• Report and resolve a tax problem

Last updated: February 2026

HMRC telephone contact

• Frequently used numbers If you cannot find the helpline listed below, further helplines can be found on gov.uk.

  Agent dedicated lines

  These lines provide priority access to tax agents and have shorter waiting times.

  Debt management - 0300 200 3887 Self assessment and PAYE for individuals - 0300 200 3311 Tax credits - 0345 300 3943

  Campaigns and disclosures

  Onshore disclosures, following HMRC contact - 0300 123 0998 Onshore disclosures, voluntary - 0300 123 1078 Let property disclosures - 0300 123 0998 Offshore disclosure facility - 0300 322 7012 Disclosures, employers - 0300 322 9884 Getting out of a tax avoidance scheme - [email protected]

  Child benefits and tax credits

  Child benefit - 0300 200 3100 Guardian’s allowance - 0300 200 3100 Tax credits - 0345 300 3900 Tax credit overpayments - 0345 302 1429 Childcare service (tax-free childcare) - 0300 123 4097 Childcare providers - 0345 300 3941 Help to save scheme - 0300 322 7093

  Corporation tax

  Corporation tax - 0300 200 3410 Corporation tax group payment arrangements - 0300 058 3947 Corporation tax forms ordering - 0300 200 3411

  Employers

  Employers’ helpline - 0300 200 3200 Employment status - 0300 123 2326 Employers, expatriate employees - 0300 322 9424 Individual employee queries - 0300 200 3300 Support for new employers - 0300 200 3211 Employers’ forms ordering - 0300 200 3205 Employment related securities - 0300 322 7074 Pay and work rights ACAS helpline and complaints - 0300 123 1100 (including national minimum wage)

  Income and capital gains tax

  Agent dedicated lines (above) give a priority service to agents.

  Income tax general enquiries - 0300 200 3300 Self assessment - 0300 200 3310 Self assessment forms ordering (paper returns) - 0300 200 3610 Non-UK resident employees - 0300 322 9424

  National insurance

  National insurance general enquiries - 0300 200 3500 Apply for a national insurance number (E, S and W) - 0800 141 2079 Apply for a national insurance number (E, S and W - Welsh language) - 0800 141 2349 Apply for a national insurance number (NI) - 0800 587 0024 Seafarers’ national insurance - 0300 322 9464 Statutory payment dispute team - 0300 322 9422

  Online services support

  Online services helpdesk (other than VAT) (HMRC digital assistant available) - 0300 200 3600 Online services helpdesk (VAT) - 0300 200 3701

  Paying tax

  General advice on making payments (all main taxes) - 0300 200 3401 Queries re paying online by card - 0300 200 3601 Self assessment payment by phone (not listed on gov.uk) - 0300 200 3402 Payment problems (digital assistant available) Self assessment - 0300 200 3820 Simple assessment - 0300 322 7835 VAT - 0300 200 3831 Employer’s PAYE - 0300 200 3819 Corporation tax - 0300 200 3840 Confirm identity of HMRC Fraud Investigation Service officer - 0300 200 3700 and 0300 123 2012 Confirm identity of HMRC debt collection staff - 0300 200 3862 Miscellaneous payments - 0300 200 3854 Non-UK residents payments (self assessment, PAYE, VAT) - 0300 322 7657 Non-UK residents payments (ATED, NRCGT, SDLT, CT) - 0300 322 9206 UK residents: EU tax debt - 0300 322 9208 Certificate of tax deposit scheme - 0300 0546 900 General guarantee accounts (customs) - 0300 322 7064

  Reporting evasion and fraud

  Action Fraud - 0300 123 2040 Report benefit fraud - 0800 854 440 HMRC fraud hotline - 0800 788 887 FCA whistleblowing line - 020 7066 9200 NCA suspicious activity reports - 0370 496 7622

  Specialist departments

  Annual tax on enveloped dwellings - 0300 200 3510 Automatic exchange of information (financial institutions) - 0300 057 6748 Bereavement and deceased estate - 0300 322 9620 Charities and community amateur sports clubs - 0300 123 1073 Construction industry scheme - 0300 200 3210 Creative industry tax reliefs - [email protected] Extra support team (any relevant helpline or) - 0300 200 3300 Flooding: tax helpline - 0800 904 7900 Gambling duties - 0300 200 3700 Inheritance tax - 0300 123 1072 Non-UK resident entertainers - 0300 322 7877 Off-payroll working - 0300 123 2326 Miscellaneous taxes - 0300 200 3700 Aggregates levy Air passenger duty Climate change levy Insurance premium tax Landfill tax Soft drinks industry levy Plastic packaging tax Non-UK resident landlords - 0300 322 9433 Pension schemes - 0300 123 1079 Pension schemes (forms and returns) - 0300 200 3600 Probate - 0300 123 1072 Share and asset valuations - [email protected] Stamp duty land tax (SDLT) - 0300 200 3510 SDLT forms ordering - 0300 200 3511 Stamp duty reserve tax - 0300 200 3510 Stamp duty on shares - 0300 200 3510 Stamp taxes online services - 0300 200 3600 State pension claims - 0800 731 0469 Trusts - 0300 123 1072

  VAT and excise

  General enquiries - 0300 200 3700 Alcohol and tobacco warehousing - 0300 200 3701 Alcohol duties (wine and cider) - 0300 059 2688 Alcohol duties (beer) - 0300 058 3920 Duty deferment  - 0300 059 4243 Imports and exports - 0300 322 9434 National clearance hub - 0300 322 7900 National import reliefs unit - 0300 322 7065 National yacht line - 0300 123 2012 New computerised transit system - [email protected] Online services for VAT  - 0300 200 3701 Overseas repayments, non-UK businesses - 0300 322 9279 Personal vehicle imports (webchat available) - 0300 322 9434 VAT reliefs for disabled and older people - 0300 123 1073

  Other phone numbers can be found on gov.uk.

Information agents need when phoning HMRC

• Agent phoning HMRC

  Five questions have to be answered correctly.

  Initial questions will be asked that relate to the agent and could include:

  1. Agent's (caller's) name.
  2. Name of the practice.
  3. The address of the practice.
  4. The agent reference number.

  Additional questions will relate to the client and could include:

  1. Name.
  2. Address of the client, and if applicable of the business.
  3. Client's UTR.
  4. Client's National Insurance number.
• HMRC phoning agent

  The agent is entitled to ask questions of the HMRC staff to establish that they are indeed who they say they are.

  The questions that HMRC staff are authorised to answer include:

  1. Date and time of an earlier call when the agent contacted HMRC regarding that client.
  2. Date of issue of an SA assessment, or any other HMRC document issued regularly.
  3. Name of the HMRC staff member.
  4. A verifiable telephone number from which HMRC is phoning.

  Where an agent requests a call back for a self assessment or PAYE issue that cannot be dealt with during their initial call to HMRC, HMRC will take a password from the agent to be quoted by the HMRC officer who makes the call back. The password will be for that call only.

  Unsolicited self assessment and PAYE calls may be made by HMRC if there is a need to discuss correspondence recently received by HMRC. Callers will offer reference to earlier correspondence or phone calls as proof of identity.

  HMRC has developed a process for unsolicited calls from Debt Management and Banking (DMB) and VAT departments when an agent requires proof that the call is genuinely from HMRC. DMB can be asked to quote two characters from the agent reference number. They also make reference to earlier contacts or information held. VAT will quote the four digit ID as an extra assurance. Callers will also offer a call back should the agent remain concerned.

Business by telephone with HMRC

• Business by telephone with HMRC When an agent or taxpayer phones HMRC they should take detailed notes so that these can be referred to in the event of a dispute. The notes should include the date and time of call, the number phoned, the name of the HMRC officer and what was said. VAT staff can provide a reference number. This can make the difference between winning (Abdul Noor v HMRC [2011] UKFTT 349 (TC)) and losing (R (Corkteck Ltd) v HMRC [2009] EWHC 785) a case. HMRC has withdrawn its previous guidance on which matters can be dealt with over the phone and which need to be in writing. HMRC’s Once and Done initiative means that it is making changes to reduce the need for taxpayers and agents to write and transactions are also being moved online. We have asked HMRC to consider providing revised guidance.

HMRC postal contact

• Frequently used addresses

  HMRC has consolidated its postal hubs in recent years, and it increasingly scans mail. Replies to HMRC correspondence should be addressed to the address on that correspondence.

  If you cannot find an address below, other addresses can be found on gov.uk.

  Couriers delivering post to an HMRC PO box or BX5 or BX9 postcode should deliver to:

  HM Revenue and Customs BP8002 Benton Park View Newcastle Upon Tyne NE98 1ZZ

  Otherwise, the following addresses should be used:

  Agent Maintainer Team (applications for agent codes and changes of details) Agent Compliance Team HM Revenue and Customs BX9 2BG

  Agent authorisations (see guide to paper authorisation) Central Agent Authorisation Team National Insurance Contributions and Employer Office HM Revenue and Customs BX9 1AN

  Bereavement and deceased estate Bereavement Services HM Revenue & Customs BX9 2BS

  Charities and Community Amateur Sports Clubs Charities, Savings and International 2 HM Revenue and Customs BX9 1BU

  Child benefit HM Revenue and Customs — Child Benefit Office PO Box 1 Newcastle upon Tyne NE88 1AA

  Complain about HMRC PAYE and Self Assessment Complaints HM Revenue and Customs BX9 1AB or NIC and Employer Office Complaints HM Revenue and Customs BX9 1AA or Debt Management Complaints HM Revenue and Customs BX9 1JT or Customer Compliance Complaints HM Revenue and Customs BX9 2AB

  Complain about HMRC online services HMRC Digital Services Complaints Unit S1755 Newcastle NE98 1ZZ

  Construction industry scheme PT Operations HM Revenue and Customs BX9 1BX

  Corporation tax Corporation tax services HM Revenue and Customs BX9 1AX

  Creative industry tax reliefs HM Revenue and Customs Creative Industries Unit Manchester Incentives and Reliefs Team — S0733 Newcastle upon Tyne NE98 1ZZ

  Employers PT Operations North East England HM Revenue and Customs BX9 1BX

  Income tax, self assessment and capital gains tax Pay As You Earn and Self Assessment HM Revenue and Customs BX9 1AS

  Inheritance tax Inheritance Tax HM Revenue and Customs BX9 1HT

  National insurance PT Operations North East England HM Revenue and Customs BX9 1AN

  Stamp duty land tax BT - Stamp Duty Land Tax HM Revenue and Customs BX9 1LT

  Tax credits (renewal forms) Tax Credit Office HM Revenue and Customs BX9 1LR

  Tax credits (change of circumstances) HM Revenue and Customs Tax Credit Office BX9 1ER

  Trusts HM Revenue and Customs Trusts BX9 1EL

  VAT BT VAT HM Revenue and Customs BX9 1WR

  Wealthy team WMBC HM Revenue and Customs BX9 1BN

  Other addresses can be found on gov.uk.

  The Where’s My Reply service and HMRC’s service dashboard should be used to check the expected date of reply before chasing progress on unanswered correspondence.

• Tips on making your letters work

  To enable post to be dealt with as speedily as possible, the following is recommended:

  • No paperclips, but staples and tags are OK, if just one is placed at the top left-hand corner.
  • Place any cheques on top, but if there are no cheques attached the letter should be on top. Remember to also include the tax reference on the cheque.
  • Reference numbers should be clearly marked, particularly if the item relates to a corporation tax or compliance issue.
  • Agents give their full name, address, telephone number and client name and reference number and also indicate whether authorisation from the client through a 64-8 or online is in place.
  • Special deliveries are accepted. Note that although the receipt is more secure, they take longer to process as they are opened by a separate team.
  • Send correspondence in separate envelopes unless it relates to one client and one issue.
• Standard headings for self assessment and PAYE post

  Primary level headings	Secondary level headings
  Agent no longer acting	Appeals – penalty appeals
  Allowances and reliefs	Appeals – surcharge appeals
  Calculation queries	Capital allowances
  Cessation of a source of income	Capital gains (including principal private residence elections and quoted shares)
  Complaints	Chargeable events
  Deceased case/bereavement	Discovery assessments
  Employer correspondence	Double taxation relief
  Employer penalty appeal	Film losses
  ESCA19 request or employer error	Foreign income (Foreign tax credit)
  Information request	Investment club
  Insolvency/bankruptcy	Trading losses
  Loss claims	Overpayment relief under Schedule 1AB
  New source of income	Scholarships/grants
  PAYE coding query/amendment	Share schemes
  Progress chasing correspondence/repayments	Special assessments
  Self assessment appeal	Venture Capital Trust/Enterprise Investment Scheme
  Self assessment/PAYE repayment claim
  Self assessment set up or close record
  Self assessment statement query
  Self assessment tax return amendment
  Self assessment tax return request

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Useful HMRC Contact information

This guide provides a list of regularly used HMRC contact information. This includes telephone numbers, online contact options and postal addresses, together with a number of tips. This guide seeks to help direct tax agents to the appropriate point of contact within HMRC.

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