HMRC contact information

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 3943

Campaigns 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.uk

Child 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 7093

National 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 9422

Online services support

Online services helpdesk (other than VAT) -  0300 200 3600  Online services helpdesk (VAT) - 0300 200 3701

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 (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

Annual tax on enveloped dwellings - 0300 200 3510 Automatic exchange of information (financial institutions) - 0300 057 6748 Bereavement and deceased estate - 0300 200 3300 Charities and community amateur sports clubs - 0300 123 1073 Construction industry scheme - 0300 200 3210 Creative industry tax reliefs - creative.industries@hmrc.gov.uk Extra support team (any relevant helpline or) - 0300 200 3300 Flooding: tax helpline - 0800 904 7900 General betting duty, pool betting duty, remote gaming duty - 0300 058 3946 Inheritance tax - 0300 123 1072 Non-UK resident entertainers - 0300 322 7877 Off-payroll working - 0300 123 2326 Miscellaneous taxes - 0300 200 3700       Aggregates levy       Air passenger duty       Climate change levy       Insurance premium tax        Landfill tax       Soft drinks industry levy       Plastic packaging tax Non-UK resident landlords - 0300 322 9433 Pension schemes - 0300 123 1079 Pension schemes (forms and returns) - 0300 200 3600 Probate - 0300 123 1072 Share and asset valuations - savexternal.mailbox@hmrc.gov.uk Stamp duty land tax (SDLT) - 0300 200 3510 SDLT forms ordering - 0300 200 3511 Stamp duty reserve tax - 0300 200 3510 Stamp duty on shares - 0300 200 3510 Stamp taxes online services - 0300 200 3600 State pension claims - 0800 731 7898 Trusts - 0300 123 1072

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 1073

Other phone numbers can be found on gov.uk.

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.

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.

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 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 1ER

Trusts
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

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.

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