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Useful HMRC contact information

TAXguide 07/17 (formerly known as TAXtools 1) 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.

HMRC telephone contacts

Frequently used numbers

Agents

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

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

Campaigns and Disclosures

  • Contractual disclosure facility - 0300 057 9336
  • Credit card sales campaign - 0300 123 9272
  • Disclosure line - 0300 123 1078
  • Let property campaign - 0300 123 0998
  • National minimum wage campaign - 0300 123 2671
  • Offshore disclosure facility - 0300 123 7012
  • Second income campaign - 0300 123 0945
  • Tax avoidance schemes - 0300 123 8993

Corporation Tax - 0300 200 3410

Employers

  • Employer helpline - 0300 200 3200
  • Employment status - 0300 123 2326
  • Employee helpline - 0300 200 3300
  • Support for new employers - 0300 200 3211

Income and Capital Gains Tax

Agent Dedicated Lines (above) give a priority service to agents

  • Employees - 0300 200 3300
  • Self assessment  - 0300 200 3100
  • National claims office (R40s) -  0300 200 3313

Online services helpdesk - 0300 200 3600
(For technical issues with using HMRC systems)

National Insurance (NI)

  • General enquiries and missing NI numbers - 0300 200 3500
  • Apply for a NI number (JobCentre Plus) - 0345 600 0643
  • Class 1 deferall - 0300 056 0631
  • Mariners - 0300 058 2419

Paying Tax

  • General advice on making payments - 0300 200 3500

All main taxes 

  • Business Payment Support - 0300 200 3835
  • Queries re paying online by card - 0300 200 3601
  • Self assessment payment by phone - 0300 200 3402

Difficulty paying, due date not yet passed

  • Self assessment payment helpline - 0300 200 3822

Difficulty paying, due date has passed

  • Confirm identity of field force officer - 0300 200 3862
  • International debt (MARD) - 0300 053 8932
  • Miscellaneous payments - 0300 200 3854
  • Non-residents - 0300 200 7657

VAT and Excise

  • General Enquiries - 0300 200 3700
  • Duty deferment - 0300 059 4243 
  • Excises movement and control systems - 0300 057 5989
  • Intrastat - 0300 059 4231
  • Overseas repayment unit, non-UK businesses - 0300 054 5316
  • Online services  - 0300 200 3701

Other phone numbers can be found on gov.uk.

Child benefit and tax credits

Child benefit - 0300 200 3100

Tax credits

  • Helpline number - 0345 300 3900
  • Hearing and speech impairments (textphone) - 0345 300 3909
  • Agent's priority line - 0345 300 3943
Specialist departments

Annual tax on enveloped dwellings (ATED) - 0300 200 3510
(Also Stamp duty land tax, Stamp duty reserve tax)

Alcohol and tobacco warehousing - 0300 200 3701

Bereavement helpline - 0300 200 3300

Charities and Community Amateur Sports Clubs - 0300 123 1073

Construction industry scheme - 0300 200 3210

Creative industry tax reliefs - 0300 051 0191

Deceased estates, probate, IHT - 0300 123 1072

Expatriate employees - 0300 053 3148

Employers - National Minimum Wage - 0800 917 2368

Employer related securities - 0300 055 0826

Enterprise investment scheme and SEIS - 0300 055 0826

Foreign entertainers - 0300 054 7395

High net-worth unit - 0300 052 8549

Individual saving accounts - 0300 200 3312

IR35 queries - 0300 123 2326

Insurance premium tax - 0300 059 2688

Miscellaneous taxes - 0300 200 3300
(Aggregates levy, Air Passenger Duty, Gambling Duties, Landfill tax)

Non-UK resident landlords - 0300 051 6644

Pension schemes - 0300 123 1079

Shares and assets valuation - 0300 123 1082

State pension (new claims) - 0800 731 7898

Research and development

  • Cardiff (Wales, Scotland and Northern Ireland) - 0300 058 2420
  • Croydon - 0300 051 1811
  • Leicester - 0300 051 5236
  • Manchester - 0300 051 0190
  • Portsmouth - 0300 051 8835

Trusts - 0300 123 1072

Reporting Evasion and Fraud

Action Fraud - 0300 123 2040

Benefits - 0800 854 440

Customs, Excise and VAT - 0800 854 440

FCA whistleblowing line - 020 7066 9200

NCA suspicious activity reports - 020 7238 8282

Tax - 0800 788 887

Information agents need when contacting 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.

HMRC is currently developing a process to cover call-backs from HMRC. The agent will be asked to give a reference number which the HMRC officer will quote when the call-back is made. The agent should give a code which is unique to that call.

Business by telephone

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 online contact

There is no generally available facility to contact HMRC by email but it is possible to use structured or standard email, webchat and online forms for specific types of transactions and contact. HMRC is developing digital services at a fairly significant rate and the information shown below is likely to change very frequently.

We have included below only those services which are available to agents – there are additional services available to taxpayers and claimants through their digital tax account. HMRC does intend to roll out additional services to agents but this is likely to be through commercial software.

The facilities that are available to agents include:

Structured emails
 
Email addresses

phishing@hmrc.gsi.gov.uk to report fraudulent emails and text messages (see guides).

customs.hotline@hmrc.gsi.gov.uk to report customs, excise and VAT fraud.

ir35@hmrc.gov.uk for IR35 queries.

Some parts of HMRC’s business (such as specialist units and compliance offices) do correspond with taxpayers and agents by email – this should only happen with prior consent and a formal acceptance of the risks.

HMRC forms

HMRC has a large collection of forms. These fall into a number of categories:

  • Traditional paper forms that are printed, completed and posted to HMRC for processing.
  • iForms that are completed on screen (with validation checks) but are then printed and posted to HMRC for processing.
  • iForms that are completed on screen but can be submitted online. In most cases the forms can be submitted online only by the taxpayer but in February 2017 HMRC started to allow for agents to submit certain iForms online on behalf of clients. The first batch of such forms is:

HMRC postal contact

HMRC is encouraging telephone and email contact using i forms. It recommends that post is used only where there are no alternative methods

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 particular correspondence.

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

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

In other cases the following addresses should be used:

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

Corporation Tax Services
HM Revenue and Customs
BX9 1AX

Employers and Construction Industry Scheme
National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1BX

National Insurance Contributions
National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1AN

NIC and Employer Complaints
HM Revenue and Customs
BX9 1AA

Online services complaints
HM Revenue and Customs - Digital Service Complaints
2nd Floor Accounts Office
Victoria Street
Shipley
BD98 8AA

PAYE, Self Assessment, Capital Gains Tax, Inheritance Tax
HM Revenue and Customs
BX9 1AS

PAYE and Self Assessment Complaints
HM Revenue and Customs
BX9 1AB

VAT (where the VAT enquiry online service is not suitable)
HM Revenue and Customs - VAT Written Enquiries Team
Alexander House
21 Victoria Avenue
Southend-On-Sea
SS99 1BD

Other addresses can be found on gov.uk.

There is a Where’s My Reply service which agents can use to find out when to expect a reply from HMRC.

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 and although the receipt is more secure they take longer to process, as they are opened by a separate team.
Use standard headings for post

HMRC has created a list of standard headings that agents can use when writing about their clients’ self assessment and PAYE. Using these standard headings should speed up post processing and ensure that the item is directed to the correct area within HMRC.

The primary headings summarise the broad subject of the letter, while the secondary headings can be used where the matter is more specific or requires more technical input.

These headings are:

Primary Secondary
Agent no longer acting Appeals - penalty appeals
Allowances and reliefs Appeals - supercharge 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 claim or employer error Foreign income (Foreign Tax Credit)
Information request Investment club
Insolvency/bankruptcy Overpayment relief under Schedule 1AB
Loss claims Scholarships/grants
New source of income Share schemes
PAYE coding query/amendment Special assessments
Progress chasing correspondence/repayments Trading losses
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
Agent account manager (AAM) service

If an agent has a client specific problem and has exhausted all other avenues, then they may approach an AAM, who will endeavour to resolve their problem. The service covers all areas of taxation. More details are available at Agent Account Manager service

Access to this service is via a structured enquiry form on the HMRC website. An agent must first register for the service by submitting the AAM user registration form. Subsequently an Issue Resolution service form must be completed for the specific issue and submitted to HMRC.