Complain about HMRC

Online

Individual complaint form

Business complaint form

Use these online forms to complain about the service you’ve received from HM Revenue and Customs (HMRC) as an individual or a business.

You’ll need to sign in or register for a Government Gateway account.

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 other areas of HMRC

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 show on the Contact HMRC page.

Find out about call charges

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.