Complain about HMRC
Online
Complain if you're an individual
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:
- the official HMRC app
- your personal tax account or business tax account using HMRC online services
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:
- the official HMRC app
- your personal tax account or business tax account using HMRC online services
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:
- the official HMRC app
- your personal tax account or business tax account using HMRC online services
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:
- the official HMRC app
- your personal tax account or business tax account using HMRC online services
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:
- the official HMRC app
- your personal tax account or business tax account using HMRC online services
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:
- the official HMRC app
- your personal tax account or business tax account using HMRC online services
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.
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.