Complain about HMRC

Online

HMRC online complaint form

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.

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.