Guidance

Make a subject access request to HMRC

Find out how to request access to personal data that HMRC holds about you, or someone who has died.

Overview

You have the right to request access to your personal information, known as a subject access request (SAR).

This allows you to get a copy of the personal information we hold about you and to check that we are lawfully processing it. In the case of requests for the Valuation Office Agency you should follow their guidance.

You will not have to pay a fee to access your personal information. However, we’re allowed under the law, to charge a reasonable fee if your request for access is unfounded or excessive. We can also refuse to meet the request in these circumstances.

We’ll action the request without delay and at the latest within one month of receipt. We can extend the time to respond by a further 2 months if the request is complex or we have had many requests from the same person.

Make a SAR to HMRC

Apply online

For:

The SAR includes:

  • personal details
  • employers names
  • tax payments
  • details of benefits claimed
  • National Insurance payments

If you apply through a solicitor or tax agent, you’ll need to complete the HMRC consent form, which authorises HMRC to release information to them direct. They’ll include your consent with your application.

Apply in writing

Include the years you need the information for and the reason for the request.

You’ll also need to confirm your identity by sending HMRC your:

  • full name
  • National Insurance number
  • date of birth
  • address history for the last 5 years
  • original signature (not needed for online and email requests)

Income Tax and National Insurance SARs should be sent to:

SARS/DPU
HM Revenue and Customs
National Insurance Contributions Office
BX9 1AN

Send tax credits, Child Benefit, VAT, customs and other records SARs to the ‘Data Protection Officer’ at the HMRC office you’ve been dealing with.

Read more about your rights in connection with personal information in our Privacy Notice.

Request information about someone who has died

You can apply to get the information of someone who’s died to settle National Insurance or Income Tax if you’re legally allowed to do so on behalf of their estate.

Published 14 January 2016
Last updated 29 November 2019 + show all updates
  1. Information about where to send a SAR for Income Tax has been updated.

  2. The 'Make a SAR to HMRC' apply online section has been updated.

  3. Information about your rights to request personal information, any fees you may have to pay, and how long this may take has been added to the guidance.

  4. Address to send Subject Access Requests has been updated.

  5. Information about making a subject access request for tax credits, Income Tax, Child Benefit, VAT, customs and other records has been added.

  6. The address to send the subject access request has been updated.

  7. First published.