GOV.UK
Complain about HMRC
Online
Use the online form to complain about the service you’ve received from HMRC.
You’ll need to sign in or register for a Government Gateway account.
Don’t use the form if you’re complaining as an agent or a business.
Phone
Income Tax
Call to complain about the service HMRC has provided relating to Income Tax.
Telephone:
0300 200 3300
Opening times:
8am to 8pm, Monday to Friday
8am to 4pm Saturday
Closed Sundays and bank holidays
Best time to call:
Phone lines are less busy before 10am, Monday to Friday
Tax credits
Call to complain about the service HMRC has provided relating to tax credits.
Telephone:
0345 300 3900
Opening times:
8am to 8pm, Monday to Friday
8am to 4pm Saturday
Closed Sundays, 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.
Self Assessment
Call to complain about the service HMRC has provided relating to Self Assessment.
Telephone:
0300 200 3310
Opening times:
8am to 8pm, Monday to Friday
8am to 4pm Saturday
Closed Sundays, 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
Opening times:
8am to 8pm, Monday to Friday
8am to 4pm, Saturday
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:
8am to 8pm, Monday to Friday
8am to 4pm Saturday
Closed Sundays, Christmas Day, Boxing Day, and New Year’s Day
Best time to call:
Phone lines are less busy between 8am and 11am, Wednesday to Friday.
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
Opening times:
8am to 6pm, Monday to Friday
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
Opening times:
8am to 8pm, Monday to Friday
8am to 4pm Saturday
Closed Sundays, Christmas Day, Boxing Day and New Year’s Day
Best time to call:
Phone lines are less busy between 2pm and 4pm.
There are different contact points if you want to complain about HMRC online services or complain about serious misconduct by HMRC staff.
If the area of HMRC you wish to complain about is not on this page then contact the relevant helpline from the Contact HMRC page.
Post
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
Write to HMRC if your complaint is about National Insurance or employers.
NIC and EO Complaints
HM Revenue and Customs
BX9 1AA
United Kingdom
You don’t need to include a street name, city name or PO box when writing to these addresses.
If your complaint is about another subject send a letter to the address shown on any papers HMRC have sent you. Mark the envelope “Complaint”.
Couriers should use a different address.