Agent Dedicated Lines

These lines provide priority access to tax agents and have considerably shorter waiting times:

  • HMRC Debt Management Number: 0300 200 3887
  • HMRC Self assessment and PAYE for individuals Number: 0300 200 3311
  • Relieves pain and tension created by strained and contracted muscles
  • HMRC Tax Credits Department Number: 0345 300 3943

Campaigns and Disclosures

  • HMRC Contractual disclosure facility Number: 0300 057 9336
  • HMRC Credit card sales campaign Number: 0300 123 9272
  • HMRC Disclosure line Number: 0300 123 1078
  • HMRC Let property campaign Number: 0300 123 0998
  • HMRC National minimum wage campaign Number: 0300 123 2671
  • HMRC Offshore disclosure facility Number: 0300 322 7012
  • HMRC Second income campaign Number: 0300 123 0945
  • HMRC Tax avoidance schemes Number: 0300 058 8993

Child Benefits and Tax Credits

  • HMRC Child benefit Number: 0300 200 3100
  • HMRC Tax credits Number: 0345 300 3900
  • HMRC Tax credit overpayments Number: 0345 302 1429
  • HMRC Corporation tax Number: 0300 200 3410

Employers

  • HMR Employer helpline Number: 0300 200 3200
  • HMRC Employment status Number: 0300 123 2326
  • HMR Individual employee queries Number: 0300 200 3300
  • HMRC Support for new employers Number: 0300 200 3211

Income and Capital Gains tax

HMRC Agent Dedicated Lines (above) give a priority service to agents

  • HMRC Agent Line Number – Employees: 0300 200 3300
  • HMRC Agent Line Number -Self assessment: 0300 200 3310

  • HMRC Online services helpdesk Number: 0300 200 3600 – (For technical issues with using HMRC systems)

National Insurance (NI)

  • HMRC General enquiries and missing NI numbers: 0300 200 3500
  • HMRC – Apply for a NI number (JobCentre Plus): 0345 600 0643
  • HMRC Class 1 deferral: 0300 056 0631
  • Mariners: 0300 058 2419

Paying Tax

  • HMRC General advice on making payments : 0300 200 3401

All main taxes

  • HMRC Business Payment Support: 0300 200 3835
  • HMRC Queries re paying online by card: 0300 200 3601
  • HMRC Self assessment payment by phone: 0300 200 3402

  • Difficulty paying, due date not yet passed

  • HMR Self assessment payment helpline Number: 0300 200 3822

  • Difficulty paying, due date has passed:

  • HMRC Confirm identity of field force officer Number: 0300 200 38622
  • HMRC International tax debt (MARD): 0300 053 8932
  • HMRC Miscellaneous payments: 0300 200 3854
  • HMRC Number for Non-residents: 0300 322 7657

Reporting Evasion and Fraud

  • HMRC Action Fraud helpine: 0300 123 2040
  • HMRC Benefits: 0800 854 440
  • HMRC Customs, Excise and VAT Number: 0800 585 000
  • HMRC FCA whistleblowing line: 020 7066 9200
  • NCA suspicious activity reports: 020 7238 8282
  • HMRC Tax Fraud reporting Helpline: 0800 788 887

Specialist Departments

  • Annual tax on enveloped dwellings (ATED): 0300 200 3510

Also Stamp duty land tax, Stamp duty reserve tax

  • Alcohol and tobacco warehousing: 0300 200 3701
  • Bereavement helpline: 0300 200 3300
  • Charities and Community Amateur Sports Club: 0300 123 1073
  • HMRC Construction industry scheme Number: 0300 200 3210
  • HMRC Creative Industry tax reliefs: 0300 051 0191
  • HMRC Deceased estates, Probate, IHT: 0300 123 1072
  • HMRC Expatriate employees: 0300 053 3148
  • HMRC Employers – National Minimum Wage: 0800 917 2368
  • HMRC Employer related securities: 0300 055 0826
  • HMRC Enterprise investment scheme and SEIS: 0300 123 1083
  • HMRC Foreign entertainers: 0300 054 7395
  • HMRC High net worth unit: 0300 052 8549
  • HMRC Individual saving accounts: 0300 200 3312
  • HMRC Insurance premium tax: 0300 059 2688
  • HMRC Miscellaneous taxes: 0300 200 3700

Aggregates levy, Air Passenger Duty, Gambling Duties, Landfill tax

  • HMRC Non-UK resident landlords Number: 0300 051 6644
  • HMRC Pension schemes: 0300 123 1079
  • HMRC Shares and assets valuation: 0300 123 1082
  • HMRC State pension (new claims): 0800 731 7898
  • HMRC Research and development: Cardiff 0300 058 2420
  • HMRC (Wales, Scotland and Northern Ireland), Croydon: 0300 051 1811
  • HMRC Leicester: 0300 051 5236
  • HMRC Manchester: 0300 051 0190
  • HMRC Portsmouth: 0300 052 8835
  • HMRC Trusts: 0300 123 1072

VAT and Excise

  • HMRC VAT Helpline General enquiries: 0300 200 3700
  • HMRC Duty deferment: 0300 059 4243
  • HMRC Excises movement and control systems: 0300 057 5989
  • HMRC Intrastat: 0300 059 4231
  • HMRC Overseas repayment unit, non-UK: 0300 054 5316
  • HMRC businesses Online services: 0300 200 3701

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:

  • Agent’s (caller’s) name.
  • Name of the practice.
  • Address of the practice.
  • Agent reference number.

  • Additional questions will relate to the client and could include:

  • Name.
  • Address of the client, and if applicable that of the business.
  • Client’s UTR.
  • 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:

  • Date and time of an earlier call when the agent contacted HMRC regarding that client.
  • Date of issue of an SA assessment, or any other HMRC document issued regularly.
  • Name of the HMRC staff member.
  • A verifiable telephone number from which HMRC is phoning.

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:

  • Date and time of an earlier call when the agent contacted HMRC regarding that client.
  • Date of issue of an SA assessment, or any other HMRC document issued regularly.
  • Name of the HMRC staff member.
  • A verifiable telephone number from which HMRC is phoning.

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

  • Aggregates Levy
  • Air Passenger Duty
  • Alcohol duties
  • Capital Gains Tax
  • Charities
  • Child Benefit
  • Climate Change Levy
  • Collective Investment Schemes and Authorised Investment Funds
  • Community Amateur Sports Clubs
  • Construction Industry Scheme
  • Contracted out pensions schemes
  • Corporation Tax
  • Employment related securities
  • Ffurflenni CThEM
  • Foreign entertainers
  • Fuel Duty
  • Gambling duties
  • HMRC campaigns
  • Import and export
  • Income Tax
  • Inheritance Tax
  • International Tax
  • Landfill Tax
  • Fuel Duty
  • Living and working abroad and offshore
  • Money Laundering Regulations
  • National Insurance
  • Non-resident landlords
  • PAYE
  • Paying HMRC
  • Pension Schemes
  • Petroleum Revenue Tax
  • Savings and investments
  • Self Assessment
  • Self Employment
  • Shares and Assets Valuation
  • Stamp and property taxes
  • Statutory pay
  • Tax agents and advisers: authorisation
  • Tax avoidance disclosure
  • Tax credits
  • Tobacco Products Duty
  • Trusts and estates
  • VAT

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:

  • 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
  • HM Revenue and Customs

HMRC Corporation Tax Services Office Address

  • HM Revenue and Customs
  • BX9 1AX

HMRC Employers and Construction Industry Scheme Address

  • National Insurance Contributions and Employers Office
  • HM Revenue and Customs
  • BX9 1BX

HMRC NIC and Employer Complaints Address

  • HM Revenue and Customs
  • BX9 1AA

HMRC National Insurance Contributions Office Address

  • National Insurance Contributions and Employers Office
  • HM Revenue and Customs
  • BX9 1AN

HMRC Online services complaints Address

  • HM Revenue and Customs
  • Digital Service Complaints
  • 2nd Floor Accounts Office Victoria Street
  • Shipley
  • BD98 8AA

HMRC PAYE Address, Self Assessment, Capital Gains Tax, Inheritance Tax Address

  • HM Revenue and Customs
  • BX9 1AS

HMRC PAYE and Self Assessment Complaints Address

  • HM Revenue and Customs
  • BX9 1AB

HMRC VAT Address (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

  • There is a Where’s My Reply service which agents can use to find out when to expect a reply from HMRC.

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.

Courtesy : ICAEW & HMRC

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