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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:

Complied by Caroline Miskin Senior Technical Manager, ICAEW Tax Faculty

HMRC telephone contact

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
    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
    NIC and Employer Office Complaints
    HM Revenue and Customs
    BX9 1AA
    Debt Management Complaints
    HM Revenue and Customs
    BX9 1JT
    Customer Compliance Complaints
    HM Revenue and Customs
    BX9 2AB

    Complain about HMRC online services
    HMRC Digital Services
    Complaints Unit
    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

    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 1ER

    HM Revenue and Customs
    BX9 1EL

    BT VAT
    HM Revenue and Customs
    BX9 1WR

    Wealthy team
    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)
    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
    Trading losses
    Loss claims
    Overpayment relief under Schedule 1AB
    New source of income
    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.