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HMRC internal manual

Self Assessment Manual

SAM70070 - Manage work: customer service: Needs Enhanced Support service

Customers can receive extra support, if a health condition or personal circumstance, make it difficult to contact HMRC. For example:

  • dyslexia, autism or cognitive difficulties
  • reduced mobility or physical disabilities
  • sensory disabilities, like a visual, hearing or speech impairment
  • mental health conditions, like depression, stress or anxiety
  • financial hardship – unable to afford essentials like food, bills or rent
  • victim of domestic abuse, including economic abuse
  • receiving treatment in hospital

They can access this, by asking an advisor when they contact a HMRC helpline, or use the webchat service.

When answering customer queries by either method, you should follow the relevant guidance located at:

https://csg.guidance.prod.dop.corp.hmrc.gov.uk/cms/process/viewer/?p=adv90114&lob=nes#