HM Revenue & Customs Contacts

• From: HM Revenue & Customs

• Agent Dedicated Line: Debt Management

  Call HMRC if you're an authorised tax agent and need to discuss your clients' debts

• Agent Dedicated Line: Self Assessment or PAYE for individuals

  Call or write to HMRC about Self Assessment and PAYE if you’re authorised to act as an agent or tax adviser for your client

• Agent Dedicated Line: tax credits

  Call HMRC about Tax Credits if you’re authorised to act as an agent or tax adviser for your client

• Aggregates Levy

  Call or write to HMRC for help with the Aggregates Levy, including registering for Aggregates Levy, making payments and making returns

• Air Passenger Duty

  Email, call or write to HMRC if you're an aircraft operator and need help with Air Passenger Duty, including registering and making payments and returns

• Alcohol and Tobacco Warehousing Declaration

  Use the online form or call HMRC for help to register, enrol and submit using the ATWD online service

• Alcohol duties: payments

  Call or write to HMRC for help with paying Beer, Wine and Cider Duty

• Alcohol, tobacco, fuel and gambling duties: registration

  Write to HMRC for help with registering for alcohol, tobacco, fuel and gambling duties

• Annual Tax on Enveloped Dwellings

  Call or write to HMRC for help with ATED including making payments and returns

• Automatic Exchange of Information: financial institutions

  Call HMRC for help with the Automatic Exchange of Information (AEOI) and how to submit an AEOI return

• Bereavement and deceased estate

  Call or write to HMRC for help with tax after someone dies

• Campaigns: My Let Property

  Call or write for help with HMRC's My Let Property campaign, including if it applies to you

• Campaigns: Second Income

  Call or write for help with HMRC's Second Income campaign, and to find out if it applies to you

• Capital Gains Tax

  Call or write to HMRC for help with Capital Gains Tax, including general enquiries and how to make payments

• Card Transaction Programme

  Contact HMRC for help with the Card Transaction Programme, and to find out if it applies to you

• Central Agent Authorisation Team

  Write to HMRC for client authorisation using paper forms 64-8 and FBI 2

• Certificate of Tax Deposit scheme: enquiries

  Call or write for help with using the Certificate of Tax Deposit scheme

• Change your address and personal details

  Tell HMRC when you change address or other personal details

• Charities and Community Amateur Sports Clubs

  Contact HMRC if your Charity or Community Amateur Sports Club needs help on Gift Aid, Payroll Giving, tax reliefs, VAT or completing a Company or Self Assessment tax return

• Child Benefit: general enquiries

  Contact HMRC for information about eligibility, claiming and stopping Child Benefit, changing your personal details and making a complaint

• Child Trust Fund

  Contact HMRC online to find out where your Child Trust Fund is held or if your child is terminally ill and you want to take money out of their fund or Junior Individual Savings Account

• Childcare Providers

  Call or write to HMRC if you're a childcare provider and need help with Working Tax Credit

• Climate Change Levy

  Call or write to HMRC for help with the Climate Change Levy, including registering and making payments and returns

• Complain about HMRC

  Use the online form, call or write to HMRC to complain about the service provided

• Complain about HMRC online services

  Complain to HMRC about their digital and online services

• Complain about HMRC: serious staff misconduct

  Complain to HMRC about serious misconduct involving their staff

• Construction Industry Scheme: general enquiries

  Call or write to HMRC if you're a contractor or subcontractor within the Construction Industry Scheme for help with queries on the scheme, getting forms and leaflets, and using CIS online

• Construction Industry Scheme: payments

  Call or write to HMRC for advice on how to make Construction Industry scheme payments

• Corporation Tax: forms ordering

  Use the online form or phone HMRC to order Corporation Tax forms

• Corporation Tax: general enquiries

  Call or write to HMRC for help with general Corporation Tax enquiries

• Corporation Tax: Group Payment Arrangements

  Call HMRC for advice about Group Payment Arrangements

• Corporation Tax: payments

  Use online forms to contact HMRC for Corporation Tax multiple payments by CHAPS and to tell HMRC a Corporation Tax payment isn't due

• Courier deliveries to HMRC: PO Box and BX postcodes

  Use this address if you're a courier delivering post to a HMRC address with a PO box or BX postcode

• Creative Industry Tax Reliefs

  Contact HMRC for help with Film Tax Relief, Animation Tax Relief, High-end Television Tax Relief and Video Games Development Relief

• Crown Servants abroad: tax enquiries

  Call HMRC for tax advice if you're a Crown Servant living abroad

• Debt collection: confirm the identity of HMRC staff

  Call to check a visiting debt collector is a genuine HMRC employee

• Deferred National Insurance contributions: payments

  Call or write to HMRC for help with deferred National Insurance payments if you have more than one job

• Duty Deferment Scheme

  Email, call or write to HMRC for help with the Duty Deferment Scheme

• Employer PAYE and National Insurance: payments

  Contact HMRC for help with sending payments to HMRC for PAYE / Class 1 and Class 1A National Insurance, PAYE late penalties and PAYE Settlement Agreements

• Employers: expatriate employees

  Call or write to HMRC for tax help if you employ non-UK expatriates

• Employers: general enquiries

  Contact HMRC with employer enquiries on PAYE, NICs, Statutory payments, stakeholder pensions and student loan repayments

• Employers: how to confirm an employee tax code

  Call HMRC to check the tax code of one of your employees

• Employers: National Minimum Wage enquiries and complaints

  Contact HMRC with employer enquiries about the National Minimum Wage

• Employers: stationery and forms ordering

  Call HMRC if you're an employer and need a form or publication that you can't download

• Employers: support for new employers

  Call or write to HMRC for advice if you’re a new employer or contractor

• Employment related securities

  Call or write to HMRC for help with employer enquiries on share schemes

• Employment status

  Call or write to HMRC to ask about someone's employment status

• Excise Movement and Control System: general enquiries

  Email or call HMRC for information about the Excise Movement and Control System (EMCS)

• Excise Movement and Control System: online services

  Call HMRC for help with registration and enrolment on the Excise Movement and Control System (EMCS) online service

• Excise: enquiries

  Contact HMRC with your questions about alcohol, tobacco, fuel duties, warehousing and moving excise goods

• Flooding: tax helpline

  Call HMRC for support if flooding has caused you tax problems

• Fraud: report a benefit thief online

  If you suspect someone of benefit fraud report them online here

• Fraudulent HMRC emails or text messages

  Email address to use to report a fraudulent or phishing email or text message that mentions HMRC

• Gambling duties

  Call or write to HMRC for advice about gambling duty or if you have a problem using the online Gambling Tax Service.

• Get advice about or report a tax avoidance scheme

  Call or write to HMRC to report a scheme that you think has been set up to avoid tax, or for general questions about tax avoidance

• Get help using HMRC online services

  Use the online form or call HMRC with technical problems when using HMRC systems, sending forms online, error messages and using HMRC free software and tools

• Get help using VAT online services

  Use the online form or call HMRC for help with all VAT online services

• Guardian's Allowance

  Contact HMRC for help with Guardian's Allowance if you're bringing up a child whose parents have died

• High Net Worth Unit

  Call or write to the High Net Worth Unit if you deal with them but don’t know who your relationship manager is, or think you should be dealing with the unit but aren’t

• Imports and exports: general enquiries

  Contact HMRC for help with questions about importing, exporting and customs reliefs

• Income Tax: general enquiries

  Contact HMRC for help with questions about Income Tax, including PAYE coding notices, Marriage Allowance and changing your personal details

• Individual Savings Accounts

  Call HMRC for help with general enquiries about Individual Savings Accounts (ISAs)

• Inheritance Tax and probate

  Call or write to HMRC for advice on probate and Inheritance Tax following a death

• Inheritance Tax: payments

  Post your Inheritance Tax payment to HMRC, or use the online form to get an Inheritance Tax reference number

• Insurance Premium Tax

  Call or write to HMRC for help with Insurance Premium Tax

• International tax debt

  Use the online forms, call or write to HMRC if you've been contacted about a tax debt from an EU member state

• Intrastat

  Call or write to HMRC for help with the Intrastat system

• IR35

  Email, call or write to HMRC for help with IR35 enquiries

• Landfill Tax

  Call or write to HMRC for help with Landfill Tax, including registering and making payments and returns

• Miscellaneous Payments Team

  Call or write to HMRC for help with payments for tax, penalties and enquiry settlements that have a reference beginning with an 'X'

• Money laundering

  Email, call or write to HMRC for advice about money laundering and how to report suspicious transactions

• National Insurance numbers

  Contact HMRC if you haven't received your National Insurance number or have lost or forgotten it

• National Insurance: general enquiries

  Contact HMRC for changes of details, rates, credits, Statutory Payments, online statements and for help with gaps in your National Insurance contributions

• National Insurance: non-UK residents

  Contact HMRC for advice on National Insurance and healthcare if you're under State Pension age and live or work abroad

• National Yachtline

  Call the National Yachtline if you're sailing your yacht or pleasurecraft to the UK

• New Computerised Transit System

  Email or call HMRC for help with the New Computerised Transit System, Import Control System, Export Control System and using the online services

• New Computerised Transit System: testing services

  Email HMRC if you're a software developer testing the New Computerised Transit System

• Non-UK resident employees

  Call or write to HMRC for tax advice if you're a non-UK resident and employed in the UK for up to 3 years

• Non-UK resident entertainers

  Call or write to HMRC for tax advice if you're a non-UK resident entertainer or sportsperson who performs or competes in the UK

• Non-UK resident landlords

  Call or write to HMRC to register for the Non-resident Landlord (NRL) scheme or for help if you live outside the UK but have rental property there

• Non-UK residents: Income Tax and Capital Gains

  Contact HMRC for help with Income Tax or Capital Gains Tax if you live or work abroad

• Non-UK residents: payment

  Use the online forms or call HMRC if you live outside the UK permanently and need help paying your UK tax

• Northern Ireland Corporate Tax Office

  Call or write to HMRC for tax guidance about investing in or expanding your business in Northern Ireland

• Offshore disclosure facility

  Contact HMRC for help on whether you're eligible to register for the Liechtenstein disclosure facility

• Oil and gas large businesses

  Write to or fax HMRC for help with general enquiries and Advanced Pricing Arrangements (APAs) applications for large businesses in the oil and gas sectors

• Online debit and credit card payment support

  Call HMRC if you're having problems paying with a debit or credit card - you can't make payments on this line

• Overseas customs and tax administrations: help from HMRC experts

  Email or write to HMRC to get help on international projects overseas

• Payment problems

  Call HMRC if you're having problems making a payment before the deadline, including if you can’t pay due to banking restrictions in Greece

• Pension schemes

  Contact HMRC for help with pension scheme queries if you're a pension scheme administrator, pension provider or member of a pension scheme

• Pension schemes: contracted out

  Email or call HMRC to get help with contracting out of the Additional State Pension from the National Insurance Services to Pensions Industry (NISPI)

• Pension schemes: forms and returns

  Call HMRC for help with filing your pension scheme forms and returns online

• Public bodies enquiries

  Contact HMRC about your tax if you're a public body, government department or other public sector organisation

• Repayments: where to send claim forms

  Postal address to send Income Tax repayment forms R40 and R43 to

• Report fraud to HMRC

  Contact HMRC to report all types of smuggling, misuse of red diesel, customs, excise and VAT fraud

• Report tax evasion

  Use the online form, call or write to HMRC to report someone not paying their fair share of tax

• Savings helpline

  Call HMRC for advice on your savings and claiming tax back on interest

• Seafarers: Income Tax

  Call HMRC with Income Tax enquiries if you work on a ship

• Seafarers: National Insurance

  Phone or write to HMRC with National Insurance enquiries if you working on a ship or offshore in the oil and gas industry

• Secure Electronic Transfer (SET)

  Call or email HMRC for help with the Secure Electronic Transfer (SET) service

• Self Assessment: forms ordering

  Call HMRC to order Self Assessment forms

• Self Assessment: general enquiries

  Contact HMRC for advice on Self Assessment and to change your personal details

• Self Assessment: online services

  Use the online forms or call HMRC for help with filing your Self Assessment tax return online, or if you've lost your User ID or password

• Self Assessment: payments

  Online forms and postal address for advice on how to make Self Assessment payments

• Self-employed: Income Tax

  Contact HMRC if you're self-employed and have an Income Tax enquiry or need to report changes to your personal details

• Self-employed: National Insurance

  Contact HMRC if you're self-employed and have a National Insurance enquiry, need to report changes to your personal details or to register you've started self employment

• Settlement opportunities: contractor loans

  Contact HMRC for help with the contractor loan settlement opportunity

• Settlement opportunities: tax avoidance schemes

  Call HMRC if you are in certain tax avoidance schemes and want to settle your tax affairs and pay any tax due

• Shares and assets valuation

  Phone or write to HMRC about the valuation of unquoted shares and other assets

• Software developers

  Phone or email HMRC to get technical information and support if you're a software developer

• Stamp Duty Land Tax

  Call or write to HMRC for help with Stamp Duty Land Tax and payments

• Stamp Duty Land Tax: forms ordering

  Use the online form or call HMRC to order Stamp Duty Land Tax forms and payslips

• Stamp Duty Reserve Tax

  Email, call or write to HMRC for help with Stamp Duty Reserve Tax and payments

• Stamp Duty: shares and land

  Call or write to HMRC for help with enquiries about Stamp Duty on shares, and on land and property transactions made before December 2003

• Stamp Taxes: online services

  Call HMRC for technical help with filing stamp tax returns online

• Taliadau

  Cysylltwch â CThEM am help gyda thaliadau treth

• Tariff Classification Service

  Email HMRC for help with tariff classification issues

• Tax avoidance: getting out of an avoidance scheme

  Email or call HMRC to if you're in a tax avoidance scheme and want to leave it

• Tax credits: general enquiries

  Use the online form, call or write to HMRC for help with tax credits or report changes to your circumstances

• Tax credits: payments

  Phone number and address for contacting HMRC if you’ve had a Notice to Pay and can’t pay the full amount

• Treth Incwm, Hunanasesiad a mwy

  Cysylltwch â CThEM am help gyda Threth Incwm, Hunanasesiad, credydau treth, Yswiriant Gwladol, Budd-dal Plant, TWE a mwy

• Trusts

  Phone or write to HMRC for advice about Income Tax and Capital Gains Tax for trusts

• VAT: Annual Accounting and Flat Rate Schemes

  Write to HMRC to join or leave the Annual Accounting and Flat Rate schemes or to change your details

• VAT: correct errors on your VAT Return

  Call or write to HMRC for help with reporting errors on your VAT Return

• VAT: general enquiries

  Contact HMRC with questions about VAT and to report changes to your business

• VAT: insolvency

  Send your VAT Return to HMRC if you or your business becomes bankrupt or insolvent

• VAT: option to tax

  Email, call or write to HMRC for help on deciding to tax land or buildings for VAT purposes

• VAT: overseas repayments for non-UK businesses

  Contact HMRC about reclaiming VAT paid in the UK if your business is based overseas

• VAT: payment slips

  Use the online form or call HMRC to order VAT paying-in slips

• VAT: registration applications, exceptions and changes

  Use online forms or write to HMRC to register for VAT and keep your VAT registration details up to date

• VAT: reliefs for disabled and older people

  Contact HMRC for information about VAT reliefs available for disabled and older people

• Ymholiadau TAW, Tollau ac Ecséis

  Cysylltwch â CThEM am help gyda thollau, ecseis a TAW