HMRC launched the Personal Tax Query Resolution Service for Agents on 31 March 2025.  

The email address for the service is difficult to find. It can be found here, under the heading ‘Check progress and service levels’.  

Providing client references 

HMRC intends to launch a g-form to replace the email address. This will help to ensure that HMRC has the information it needs to deal with the query. In the meantime, agents are asked to make sure that they include client references, such as unique taxpayer references (UTR) and national insurance numbers in all emails to the service. 

Not a complaints service 

HMRC has asked ICAEW to highlight that the query resolution service is not an alternative to its complaints service. Agents should consider carefully which is the best route to escalate a problem. The best option will often be to use the query resolution service first to get the problem resolved. Once that has been achieved, the complaints service can be used to complain about the fact that the issue had to be escalated and to seek financial redress. The query resolution service team does not have the authority to give financial redress. 

Contacting agents 

HMRC is having difficulty reaching some agents because the firm’s phone lines do not accept withheld numbers. This means that the query resolution team have to write instead. If possible, consider providing a telephone number that will accept withheld numbers in the email.   

Repayments 

The new service cannot be used to chase repayments that are already established and showing on a client’s account but have not been paid out. It can, however, be used to chase the processing of claims and forms that have been submitted but not actioned by HMRC. When contacting the agent dedicated line or the query resolution service make sure to frame the question as being about the processing of the form or claim rather than chasing a repayment.