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:
Complied by Caroline Miskin Senior Technical Manager, ICAEW Tax Faculty
HMRC telephone contact
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Frequently used numbers
Self assessment payment by phone (not listed on gov.uk)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 3943Campaigns 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 - CAGetHelpOutOfTaxAvoidance@hmrc.gov.ukChild benefits and tax credits
Child benefit - 0300 200 3100
Guardian’s allowance - 0300 322 9080
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 7093Corporation tax
Corporation tax - 0300 200 3410
Corporation tax group payment arrangements - 0300 058 3947
Corporation tax forms ordering - 0300 200 3411Employers
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 9424National insurance
National insurance general enquiries - 0300 200 3500
Apply for a national insurance number - 0800 141 2079
Seafarers’ national insurance - 0300 322 9464
Statutory payment dispute team - 0300 322 9422Online services support
Online services helpdesk (other than VAT) - 0300 200 3600
Online services helpdesk (VAT) - 0300 200 3701Paying 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 (self assessment) - 0300 200 3820
Payment problems (VAT) - 0300 200 3831
Payment problems (Employer’s PAYE) - 0300 200 3810
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
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 - 0300 322 7095
Online services for VAT - 0300 200 3701
Overseas repayments, non-UK businesses - 0300 322 9279
Personal vehicle imports - 0300 322 7071
VAT reliefs for disabled and older people - 0300 123 1073Other phone numbers can be found on gov.uk.
Information agents need when phoning HMRC
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Agent phoning HMRC
Five questions have to be answered correctly.
Initial questions will be asked that relate to the agent and could include:
- Agent's (caller's) name.
- Name of the practice.
- The address of the practice.
- The agent reference number.
Additional questions will relate to the client and could include:
- Name.
- Address of the client, and if applicable of the business.
- Client's UTR.
- Client's National Insurance number.
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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:
- Date and time of an earlier call when the agent contacted HMRC regarding that client.
- Date of issue of an SA assessment, or any other HMRC document issued regularly.
- Name of the HMRC staff member.
- 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
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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
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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 1ZE
Agent authorisations (see guide to paper authorisation) Central Agent Authorisation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
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 1HD
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 1ERTrusts
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.
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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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