Complain about HMRC

Online

Complain if you're an individual

Complain if you're a business

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.

Do not use these forms if you’re 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:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

Tax credits

Call to complain about the service HMRC has provided relating to tax credits.

Telephone:
0345 300 3900

Opening times:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

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:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

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:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

the official HMRC app your personal tax account or business tax account using HMRC online services

Child Benefit

Call to complain about the service HMRC has provided relating to Child Benefit.

Telephone:
0300 200 3100

Opening times:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

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:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

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:

Our phone line opening hours are temporarily changing to:

Monday to Friday: 8am to 4pm

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus.

You can also find out information in:

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 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.

Find out about call charges

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.

Debt Management Complaints
HM Revenue and Customs
BX9 1JT
United Kingdom

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.

If you need to complain about an area of HMRC which isn’t on this page, you can find other HMRC contact details.

Couriers should use a different address.