Miscellaneous Payments Team


Call HMRC for help with payments for miscellaneous tax, penalties and enquiry settlements.

Only use this number for payments not covered in the GOV.UK guides for paying HMRC, and if the payment reference on your payslip is 14 or 15 characters long and starts with an ‘X’.

0300 200 3854

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:

Find out about call charges


Write to HMRC for help with payments for tax, penalties and enquiry settlements that have a reference beginning with an ‘X’.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

DMB 601
United Kingdom