Make a complaint about HMRC
Contact HMRC to complain about the service provided.
Online
Phone
How to complain by phone
If you have had any letters from HMRC before, you should find your reference number before you call to complain.
Tell us if you need extra support with your complaint because of a health condition or your personal circumstances.
There are different ways to complain about HMRC online services and complain about serious misconduct by HMRC staff.
If you need to complain about an area of HMRC that is not shown on this page, you can find other HMRC contact details.
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 6pm. Closed bank holidays.
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 5pm. Closed bank holidays.
Self Assessment
Call to complain about the service HMRC has provided relating to Self Assessment.
You can also find out information in your business tax account.
Telephone: 0300 200 3310
Textphone: 0300 200 3319
Outside UK: +44 161 931 9070
Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays.
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 6pm. Closed 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 6pm. Closed bank holidays.
VAT, customs, international trade and excise
Call to complain about the service HMRC has provided relating to VAT, customs, international trade and excise.
You can also find out information in your business tax account.
Telephone: 0300 200 3700
Textphone: 0300 200 3719
Outside UK: +44 2920 501 261
Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.
Employers
Call to complain about the service HMRC has provided relating to support for employers.
You can also find out information in your business tax account.
Telephone: 0300 200 3200
Textphone: 0300 200 3212
Fax: 03000 523 030
Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.
Call charges
Post
How to complain by post
You do not need to include a street name, city name or PO box when writing to these addresses.
Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.
Tell us if you need extra support with your complaint because of a health condition or your personal circumstances.
Couriers should use a different address.
If you need to complain about an area of HMRC which is not on this page, you can find other HMRC contact details.
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.
Debt Management Complaints
HM Revenue and Customs
BX9 1JT
United Kingdom
Compliance check or HMRC enquiry complaints
Write to HMRC if your complaint is about a compliance check or HMRC enquiry.
Customer Compliance Complaints
HM Revenue and Customs
BX9 2AB
United Kingdom
Related content
Guidance
HMRC contacts
Updates to this page
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The phone line opening times for tax credits have changed from 8am to 6pm to 8am to 5pm.
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First published.