HMRC Contact
HM Revenue & Customs Addresses, Forms & Other contact details.
Agent Dedicated Lines :
These lines provide priority access to tax agents and have considerably shorter waiting times:
Campaigns and Disclosures:
Child Benefits and Tax Credits :
Employers :
Income and Capital Gains tax :
HMRC Agent Dedicated Lines (above) give a priority service to agents
National Insurance (NI):
Paying Tax:
All main taxes :
Reporting Evasion and Fraud:
Specialist Departments:
Also Stamp duty land tax, Stamp duty reserve tax:
Aggregates levy, Air Passenger Duty, Gambling Duties, Landfill tax:
VAT and Excise:
Information agents/Accountants/Tax Advisors 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:
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:
Contacting HMRC by Email:
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.
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:
The facilities that are available to agents are: 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.
HMRC Other Forms::
HMRC postal contact : Contact HMRC By Post
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.
HMRC Postal Address:
Couriers delivering post to an HMRC PO box or BX postcode should deliver to:
In other cases the following addresses should be used:
Central Agent Authorisation Team (see guide to paper authorisation)
HMRC Corporation Tax Services Office Address
HMRC Employers and Construction Industry Scheme Address
HMRC NIC and Employer Complaints Address
HMRC National Insurance Contributions Office Address
HMRC Online services complaints Address
HMRC PAYE Address, Self Assessment, Capital Gains Tax, Inheritance Tax Address
HMRC PAYE and Self Assessment Complaints Address
HMRC VAT Address (where the VAT enquiry online service is not suitable)
HMRC VAT Address (where the VAT enquiry online service is not suitable)
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.
