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HMRC contact information

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

ICAEW's Tax Faculty supporting practitioners

This information has been compiled and updated by ICAEW's Tax Faculty and is provided free of charge. The faculty provides a broad range of detailed technical and practical guidance on tax matters. Find out more about the benefits of joining the Tax Faculty.

HMRC telephone contacts

Frequently used numbers

Agents

These lines provide priority access to tax agents and have considerably 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

  • Contractual disclosure facility (COP 9) - 0300 057 9336
  • Credit card sales campaign - 0300 123 9272
  • Disclosure line - 0300 123 1078
  • Getting out of a tax avoidance scheme - 0300 053 0435
  • Let property campaign - 0300 123 0998
  • Report tax avoidance schemes - 0300 058 8993
  • Worldwide disclosure facility - 0300 322 7012

Corporation Tax

  • Corporation tax group payment arrangements 0300 058 3947
  • Northern Ireland corporation tax office - 0300 059 9000

Employers

  • Employer helpline - 0300 200 3200
  • Employment status - 0300 123 2326
  • Individual employee queries - 0300 200 3300
  • National minimum wage queries - 0300 123 1100
  • 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 (non-VAT)- 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) - 0800 141 2075
  • Seafarers - 0300 058 2419

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 - 0300 200 8402

Business payment support

  • Difficulty paying, due date not yet passed - 0300 200 3835

Self assessment payment helpline

  • Difficulty paying, due date has passed - 0300 200 3822
  • 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 
  • Intrastat - 0300 059 4231
  • New computerised transit system - 0300 322 7095
  • Online services for VAT - 0300 200 3701
  • Overseas repayment unit, non-UK businesses - 0300 054 5316
  • Reliefs for disabled and older people - 0300 123 1073

Other phone numbers can be found on gov.uk.

Child benefit and tax credits

Child Benefits and Tax Credits

  • Child benefit - 000 200 3100
  • Tax credits - 0345 300 3900
  • Tax credit overpayments - 0345 302 1429
  • Tax-free childcare - 0300 123 4097
Specialist departments

Annual tax on enveloped dwellings (ATED) - 0300 200 3510

Alcohol and tobacco warehousing - 0300 200 3701

Automatic exchange of information - 0300 057 6748

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

Employer related securities - 0300 055 0826

Foreign entertainers - 0300 054 7395

Guardians allowance - 0300 200 3101

High net-worth unit - 0300 054 7201

IR35 queries - 0300 123 2326

Insurance premium tax - 0300 059 2688

Miscellaneous taxes - 0300 200 3300
(Aggregates levy, Air Passenger Duty, Climate change levy, Gambling Duties, Insurance premium tax, Landfill tax, Soft drinks industry levy)

Non-UK resident landlords - 0300 051 6644

Pension schemes - 0300 123 1079

Shares and assets valuation - 0300 123 1082

Stamp duty land and reserve taxes - 0300 200 3510

State pension (new claims) - 0800 731 7898

Research and development - 0300 123 3440

Trusts - 0300 123 1072

Reporting Evasion and Fraud

Action Fraud - 0300 123 2040

FCA whistleblowing line - 020 7066 9200

HMRC Fraud Hotline - 0800 788 887

National Benefit Fraud Hotline - 0800 854 440

NCA suspicious activity reports - 020 7238 8282

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.

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

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.

exitsteam.counteravoidance@hmrc.gsi.gov.uk to exit from a tax avoidance scheme.

mailbox.sdrt@hmrc.gsi.gov.uk for stamp duty reserve tax queries.

optiontotaxnationalunit@hmrc.gsi.gov.uk for queries on opting to tax properties.

MLRCIT@hmtc.gsi.gov.uk for money laundering related queries for registered businesses.

ncts.helpdesk@hmrc.gsi.gov.uk new computerised transit system(NCTS) helpdesk.

ecs.helpdesk@hmrc.gsi.gov.uk export control (ECS) helpdesk.

ics.helpdesk@hmrc.gsi.gov.uk import control system (ICS) helpdesk.

emcs.helpdesk@hmrc.gsi.gov.uk excise movement and control system helpdesk.

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. Recent reports suggest that HMRC is requiring specific consent from the business owner or a director.

Webchat
HMRC has made available a number of webchat facilities which are for general enquiries only ie, they are not secure and personal details should not be exchanged. There is a secure webchat facility available to agents using the beta service for PAYE liabilities and payments.
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 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
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.