Make a complaint about HMRC

Online

Complain about HMRC

You cannot complain online 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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

You can also find out information in business tax account.

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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

VAT, customs, international trade and excise

Call to complain about the service HMRC has provided relating to VAT 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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

You can also find out information in business tax account.

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:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

You can also find out information in business tax account.

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.

Tell us if you need extra support with your complaint because of a health condition or your personal circumstances.

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.

Call charges

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

Compliance check or HMRC enquiry complaints

Write to HMRC if your complaint is about a compliance check or HMRC enquiry.

Customer Compliance Complaints
HM Revenue and Customs
BX9 2AB
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.

Tell us if you need extra support with your complaint because of a health condition or your personal circumstances.

Couriers should use a different address.

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