GOV.UK
Complain about HMRC
Online
Use these online forms to complain about the service you’ve received from HMRC as an individual or a business.
To complain using the online forms, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you complain.
Don’t use the forms if you’re complaining as an agent.
Phone
Income Tax
Call to complain about the service HMRC has provided relating to Income Tax.
Telephone:
0300 200 3300
Textphone:
0300 200 3319
Fax:
+44 135 535 9022
Opening times:
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm
Sunday: 9am to 5pm
Closed bank holidays, Easter Sunday, Christmas Day, Boxing Day and New Year’s Day.
Best time to call:
Phone lines are less busy before 10am, Monday to Friday and on Sundays.
Tax credits
Call to complain about the service HMRC has provided relating to tax credits.
Telephone:
0345 300 3900
Opening times:
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm
Sunday: 9am to 5pm
Closed Easter Sunday, Christmas Day, Boxing Day and New Year’s Day.
Best time to call:
Phone lines are less busy:
- Tuesday to Thursday between 8.30am and 10.30am, and 2pm to 4pm
- on Sundays
Self Assessment
Call to complain about the service HMRC has provided relating to Self Assessment.
Telephone:
0300 200 3310
Textphone:
0300 200 3319
Outside UK:
+44 161 931 9070
Opening times:
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm
Sunday: 9am to 5pm
Closed bank holidays, Easter Sunday, Christmas Day, Boxing Day and New Year’s Day.
National Insurance
Call to complain about the service HMRC has provided relating to National Insurance.
Telephone:
0300 200 3500
Textphone:
0300 200 3519
Outside UK:
+ 44 191 203 7010
Opening times:
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm
Closed Sundays and bank holidays.
Child Benefit
Call to complain about the service HMRC has provided relating to Child Benefit.
Telephone:
0300 200 3100
Opening times:
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm
Closed Sundays, Christmas Day, Boxing Day, and New Year’s Day.
VAT, and Customs, International Trade and Excise
Call to complain about the service HMRC has provided relating to VAT, and Customs, International Trade and Excise.
Telephone:
0300 200 3700
Textphone:
0300 200 3719
Outside UK:
+44 2920 501 261
Opening times:
Monday to Friday: 8am to 6pm
Closed weekends and bank holidays.
Best time to call:
Phone lines are less busy between 8am and 11am, Monday to Friday.
Employers
Call to complain about the service HMRC has provided relating to support for employers.
Telephone:
0300 200 3200
Textphone:
0300 200 3212
Fax:
03000 523 030
Opening times:
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm
Closed Sundays, Christmas Day, Boxing Day and New Year’s Day.
How to complain about HMRC
If you have had any letters from HMRC before, you should find your reference number before you call to complain.
There are different ways to complain about HMRC online services or complain about serious misconduct by HMRC staff.
If you need to complain about an area of HMRC that is not listed on this page, you can find other HMRC contact details online.
Post
Income Tax and Self Assessment complaints
Write to HMRC if your complaint is about Income Tax or Self Assessment.
PAYE and Self Assessment Complaints
HM Revenue and Customs
BX9 1AB
United Kingdom
National Insurance and employer complaints
Write to HMRC if your complaint is about National Insurance or employers.
NIC and EO Complaints
HM Revenue and Customs
BX9 1AA
United Kingdom
Debt Management complaints
Write to HMRC if your complaint is about Debt Management complaints.
Debt Management Complaints
HM Revenue and Customs
BX9 1JT
United Kingdom
How to complain by post
You don’t need to include a street name, city name or PO box when writing to these addresses.
You should write “Complaint” on the front of the letter and, if you have had any letters from HMRC before, you should find your reference number and include it in your complaint.
If you need to complain about an area of HMRC which isn’t on this page, you can find other HMRC addresses online.
Couriers should use a different address.