Find out how to contact HMRC to get help and support.
There are a number of ways agents and advisers can contact HM Revenue and Customs (HMRC) for transactions or to get help and support.
In most cases, you can contact HMRC by using the HMRC Online Services, by phone and in writing. In some cases you can also email your queries.
If your client has formally authorised you to act on their behalf you can save time by using the Agent Dedicated or Priority Lines to contact HMRC about their:
- personal Self Assessment tax affairs
- partnership matters
- PAYE (Pay As You Earn) for individuals (not employers)
- tax credit claims
This guide will show you how to perform the transaction you require, get the information you need, or find the quickest contact route if you need to get in touch with HMRC for more detailed queries. It also covers the benefits and availability of the Agent Priority and Dedicated Lines.
Personal Self Assessment or PAYE for individuals
If you’re dealing with a client’s personal tax affairs, such as Self Assessment for individuals or partnerships or individuals’ PAYE (Pay As You Earn) matters, you can:
- use HMRC’s Online Services for routine transactions (such as changing contact details, making payments or checking refunds)
- contact HMRC by phone
- contact HMRC in writing through the post
Using online services
For clients who are in Self Assessment, you can:
- see your clients’ statements online
- view their tax liabilities and the payments they’ve made
- make claims to reduce their payments on account
- change your client contact details online
- use the secure email service to send HMRC queries and get replies
You need to be formally authorised by your client and have registered with the Self Assessment for Agents online service to do this.
If your query is more complex or concerns a PAYE-related matter for an individual client, you can check the guidance on GOV.UK.
If you can’t find the answer on the GOV.UK website, you can call the Contact Centre that covers your client’s affairs or write to HMRC - see the sections below on how to do this.
Telling HMRC about client changes of circumstances via email
If your client is an individual under PAYE and changes their name or address, you can let HMRC know about the changes via email.
Contacting HMRC by post
You can write to HMRC at the postal address shown on the most recent correspondence you have received from them. If HMRC hasn’t written to you or your client recently, you can get the address for personal Self Assessment or PAYE for individuals queries.
HMRC has identified the most common Self Assessment and PAYE queries and created a list of headings that you can use when sending letters to them about your clients’ affairs - to help improve the time is takes to process your query.
When you can expect to get a reply
You can find out when to expect a reply to a query or request you’ve sent to HMRC by using the ‘Where’s my reply’ tool. Please note: this tool covers some of the basic queries that are most popular with HMRC’s customers, but there are plans to develop the tool to include more topics.
Agent Dedicated and Priority Lines
Personal Self Assessment or PAYE for individuals queries
You can call the Agent Dedicated Line to deal with taxpayer-specific queries as long as your client has formally authorised you to act on their behalf.
The Agent Dedicated Line can’t help you if you’re calling about employer queries. You must use the dedicated helplines for employers or Construction Industry Scheme.
By phone you can update or discuss your client’s:
- personal details
- employment details
- personal allowances
- payment notifications
- notifications of benefits in kind, other earnings or income
- amendments to Self Assessment tax returns
- request for repayments, reduce payments on account or collection of tax payable through a PAYE code
It’s a good idea to use this helpline instead of the general number as it provides tax agents and advisers with a full and fast service.
When you call the Agent Dedicated Line, your call will be:
- given priority and answered faster
- put through to an adviser who has at least 12 months’ experience
- transferred to technicians if necessary to ensure your query is answered wherever possible during your first call
Remember that this service is only for agents that have been authorised by a client to act on their behalf. If HMRC cannot verify that you are formally authorised to speak to them on your client’s behalf, they will not be able to proceed with the call. For this reason, it’s important that you don’t give this number to your clients.
While HMRC can handle most general business, there are limits and specific exclusions to what they can do by phone.
Debt Management and Banking (DMB) Agent Dedicated Line
This helpline is intended for the sole use of agents with queries about DMB - and you can use it to get a priority service.
The telephone number is: 0300 200 3887.
Opening hours: 8 am to 8 pm, Monday to Friday.
If you are handling tax credits issues on your clients’ behalf, you can call the Agent Priority Line for tax credits.
Calls to this number will be routed to one Contact Centre site. When the call comes through to the Contact Centre, it is identified as an agent call and advisers will have the relevant guidance for verifying and dealing with agents to hand. This should ensure a more efficient service for you when managing your client’s tax credits affairs.
Changes to family circumstances
If your client’s claim is closed down due to a family breakdown and a new record is created, call the Agent Priority Line to make sure your agent details are transferred to the new claim.
Please note: if your client has a new partner who also wants you to act for them, they must complete form 64-8 before HMRC can discuss both parts of the claim with you.
Problems viewing agent authorisations for tax credits
If, when you contact HMRC the Contact Centre can’t see an agent authority on your client’s claim, you will be given further advice about what to do next. You may be asked to complete a new form 64-8.
PAYE for employers and the Construction Industry Scheme
You can deal with PAYE for employers and Construction Industry Scheme (CIS) issues:
- through HMRC’s Online Service
- by phone
You can also ask specific PAYE for employers queries via email.
Using online services
When you’re authorised by clients to manage their PAYE or CIS responsibilities, you can use the HMRC PAYE Online for Agents service to:
- send your clients’ expenses and benefits returns online
- get tax codes and notices
- file your clients’ monthly CIS returns online
- perform verifications for your CIS clients
- make electronic payments
If you have a query, you may be able to find the answer on GOV.UK.
Using the phone
If you have a specific query that you can’t answer through the guidance on GOV.UK, you can use the dedicated helplines for employers or CIS.
New Employer Helpline
For advice on PAYE matters for businesses starting to take on employees call the New Employer Helpline.
For expert advice for established employers on issues such as PAYE, statutory sick pay, maternity pay, and CIS call the Employer Helpline.
For guidance on managing CIS call the CIS Helpline.
If you have a query about statutory payments, you can email HMRC and you will receive a reply within 2 working days.
Remember that emailing HMRC through these links is secure, but the nature of email means the reply to you is not. Therefore the email reply will not contain confidential information. If they need to, HMRC will email you to explain that they will be replying fully by letter or phone.
Corporation Tax queries
If you are authorised by your client and registered with the HMRC Corporation Tax for Agents online service, you can use it to:
- view your client’s payments and liabilities
- change your contact details
- change their contact details, if your client is an incorporated business
If your query is more complex, you can phone the Corporation Tax Helpline.
Alternatively, you can write to the office that handles your client’s Corporation Tax. You can find the address on any letters HMRC have written to you about your client. If you’ve not received a letter you can use the general Corporation Tax Services address.
VAT, Excise and International Trade queries
For VAT, Excise and International Trade issues, you can contact or transact with HMRC:
- by phone
- by email
- by post
depending on the nature of your enquiry.
You can use HMRC’s VAT Online Services for agents to register clients for VAT and manage their VAT affairs.
From 1 April 2010, most clients have to submit their VAT Returns online and pay VAT electronically.
If you have any clients who can still submit paper returns, and you’ve chosen not to submit them online, you should send their completed returns to:
HM Revenue & Customs
VAT Central Unit
If exceptionally you need to use a courier service to deliver your clients’ returns, please use the following address:
HM Revenue & Customs
Southend on Sea
If you need advice on VAT, you can check GOV.UK for guidance.
If you require guidance on specific issues, you can:
- call the VAT Helpline
- email HMRC
- write to HMRC
Alternatively you can email your VAT question to HMRC.
Follow the link below to find general guidance on the best way to contact HMRC with your VAT questions.
Customs, International Trade & Excise questions
If you need advice on Customs, International Trade & Excise issues, you can check the guidance on GOV.UK.
You can also phone, email or write to HMRC.
HMRC Online Services Helpdesks
Contact the Online Services Helpdesk if you’re having technical problems using the following agents’ online services:
- Corporation Tax for Agents
- PAYE/CIS for Agents
- Self Assessment for Agents
- Stamp Taxes for Agents
Contact the VAT Online Services Helpdesk if you’re having technical problems with the following VAT online services for agents:
- VAT registration
- VAT for Agents
- VAT EU Refunds for Agents
- VAT EC Sales List (ECSL)
- VAT Reverse Charge Sales List (RCSL)
Resolving problems or making complaints
If you encounter problems with any aspect of HMRC service, there are escalation and complaints schemes in each area of the business. Check with the office you have been dealing with to find out more about how you can escalate an issue or make a complaint.
Specialist HMRC departments and finding other contacts
Sometimes you may need guidance from specialist teams within HMRC, such as:
- Capital Gains Tax
- Debt Management
- Money Laundering Regulations
- Inheritance Tax
- National Insurance
- High Income Child Benefit charge
- Shares and Assets Valuation
- Stamp Taxes
- Tariff Classification
You can find contact details for specialist departments or any other part of HMRC by using the Contact Us tool.
Agent Account Managers (AAMs)
HMRC has set up a UK-wide team of Agent Account Managers (AAMs) to help tax agents and advisers deal with the department more effectively.