Income Tax: general enquiries

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Online forms

Your message using these forms is secure. If HMRC reply by email the information is not secure. If they need to contact you about anything confidential, they will reply by post or telephone.


  • Telephone: 0300 200 3300
  • Textphone: 0300 200 3319
  • Outside UK: +44 135 535 9022

Find out about call charges

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

Please have your National Insurance number with you when you phone.


Use this address for all Income Tax correspondence except complaints.
You do not need to include a street name or PO box.

Pay As You Earn

HM Revenue and Customs BX9 1AS United Kingdom

Please send any complaints about PAYE to this address.
You do not need to include a street name or PO box.

HM Revenue and Customs

PAYE and Self Assessment Complaints BX9 1AB United Kingdom

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Don't include personal or financial information, eg your National Insurance number or credit card details.