HMRC Contact

Agent Dedicated Lines: 

 

These lines provide priority access to tax agents and have considerably shorter waiting times:

HMRC Debt Management Number:  0300 200 3887 
HMRC Self assessment and PAYE for individuals Number: 0300 200 3311
HMRC Tax Credits Department Number:  0345 300 3943

 

Campaigns and Disclosures

 

HMRC Contractual disclosure facility Number:  0300 057 9336
HMRC Credit card sales campaign Number: 0300 123 9272
HMRC Disclosure line Number: 0300 123 1078
HMRC Let property campaign Number: 0300 123 0998
HMRC National minimum wage campaign Number: 0300 123 2671
HMRC Offshore disclosure facility Number: 0300 322 7012
HMRC Second income campaign Number:  0300 123 0945
HMRC Tax avoidance schemes Number:  0300 058 8993

 

Child Benefits and Tax Credits

 

HMRC Child benefit Number:  0300 200 3100
HMRC Tax credits Number:  0345 300 3900
HMRC Tax credit overpayments Number:  0345 302 1429

HMRC Corporation tax Number:  0300 200 3410

 

Employers

 

HMR Employer helpline Number:  0300 200 3200
HMRC Employment status Number:  0300 123 2326
HMR Individual employee queries Number:  0300 200 3300
HMRC Support for new employers Number:  0300 200 3211

 

Income and Capital Gains Tax:

 

HMRC Agent Dedicated Lines (above) give priority service to agents

HMRC Agent Line Number – Employees:  0300 200 3300
HMRC Agent Line Number -Self-assessment:  0300 200 3310

HMRC Online services helpdesk Number:  0300 200 3600 – (For technical issues with using HMRC systems)

 

National Insurance (NI)

 

HMRC General inquiries and missing NI numbers: 0300 200 3500
HMRC – apply for a NI number (JobCentre Plus):  0345 600 0643
HMRC Class 1 deferral:  0300 056 0631
Mariners:  0300 058 2419

Paying Tax: HMRC General advice on making payments: 0300 200 3401

 

All main taxes

 

HMRC Business Payment Support:  0300 200 3835
HMRC Queries repaying online by card:  0300 200 3601
HMRC Self assessment payment by phone:  0300 200 3402

 

Difficulty paying, due date not yet passed

 

HMR Self assessment payment helpline Number: 0300 200 3822

 

Difficulty paying, the due date has passed: 

 

HMRC Confirm the identity of field force officer Number: 0300 200 3862
HMRC International tax debt (MARD): 0300 053 8932
HMRC Miscellaneous payments: 0300 200 3854
HMRC Number for Non-residents:  0300 322 7657

 

Reporting Evasion and Fraud

 

HMRC Action Fraud helpline:  0300 123 2040
HMRC Benefits:  0800 854 440
HMRC Customs, Excise and VAT Number:  0800 585 000
HMRC FCA whistleblowing line:  020 7066 9200
NCA suspicious activity reports:  020 7238 8282
HMRC Tax Fraud reporting Helpline:  0800 788 887

 

Specialist Departments

 

Annual tax on enveloped dwellings (ATED):  0300 200 3510

 

Also Stamp duty land tax, Stamp duty reserve tax

 

Alcohol and tobacco warehousing:  0300 200 3701
Bereavement helpline:  0300 200 3300
Charities and Community Amateur Sports Club:  0300 123 1073

HMRC Construction industry scheme Number: 0300 200 3210
HMRC Creative Industry tax reliefs: 0300 051 0191
HMRC Deceased estates, Probate, IHT:  0300 123 1072
HMRC Expatriate employees:  0300 053 3148
HMRC Employers – National Minimum Wage:  0800 917 2368
HMRC Employer related securities:  0300 055 0826
HMRC Enterprise investment scheme and SEIS:  0300 123 1083
HMRC Foreign entertainers:  0300 054 7395
HMRC High net worth unit:  0300 052 8549
HMRC Individual saving accounts:  0300 200 3312
HMRC IR35 queries:  0300 123 2326

HMRC Insurance premium tax:  0300 059 2688
HMRC Miscellaneous taxes:  0300 200 3700

 

Aggregates levy, Air Passenger Duty, Gambling Duties, Landfill tax

 

HMRC Non-UK resident landlords Number:  0300 051 6644
HMRC Pension schemes:  0300 123 1079
HMRC Shares and assets valuation:  0300 123 1082
HMRC state pension (new claims):  0800 731 7898
HMRC Research and development: Cardiff 0300 058 2420
HMRC (Wales, Scotland and Northern Ireland), Croydon: 0300 051 1811
HMRC Leicester:  0300 051 5236
HMRC Manchester:  0300 051 0190
HMRC Portsmouth:  0300 052 8835
HMRC Trusts:  0300 123 1072

 

VAT and Excise

 

HMRC VAT Helpline General enquiries: 0300 200 3700
HMRC Duty deferment: 0300 059 4243
HMRC Excises movement and control systems: 0300 057 5989
HMRC Intrastat:  0300 059 4231
HMRC Overseas repayment unit, non-UK:  0300 054 5316
HMRC businesses Online services: 0300 200 3701

 

Information agents/Accountants/Tax Advisors need when contacting HMRC

 

Agent phoning HMRC Five questions have to be answered correctly. Initial questions will be asked that relate to the agent and could include:

• Agent’s (caller’s) name.
• Name of the practice.
• Address of the practice.
• Agent reference number.

Additional questions will relate to the client and could include:

• Name.
• Address of the client, and if applicable that of the business.
• Client’s UTR.
• Client’s National Insurance number.

 

HMRC phoning agent

 

The agent is entitled to ask questions of the HMRC staff to establish that they are indeed who they say they are. The questions that HMRC staff are authorized to answer include:

• Date and time of an earlier call when the agent contacted HMRC regarding that client.
• Date of issue of an SA assessment, or any other HMRC document issued regularly.
• Name of the HMRC staff member.
• A verifiable telephone number from which HMRC is phoning.

 

Contacting HMRC by Email:

 

There is no generally available facility to contact HMRC by email but it is possible to use structured or standard email, webchat, and online forms for specific types of transactions and contact. HMRC is developing digital services at a fairly significant rate and the information shown below is likely to change very frequently. The goal is to develop an HM revenue and customs email address. We have included below only those services which are available to agents – there are additional services available to taxpayers and claimants through their digital tax account. HMRC does intend to roll out additional services to agents but this is likely to be through commercial software.

The facilities that are available to agents are: Structured emails

 

– Data protection subject access request (see DPA guide) On behalf of the client who will receive the reply.

– Data protection subject access request – National Insurance. On behalf of the client who will receive the reply.

– Excise general enquiry form

– Online service complaints

– agents Order forms online

– Notification of a change in personal details

– Notification of cessation of self-employment

– Notification that no corporation tax due

– Notification that no return of Class 1A NI contributions due

– PAYE coding notice query

– Register for self-assessment (SA1)

– Register as self-employed (CWF1)

– Request for certificate of residence in the UK – Individual

– Request for certificate of residence in the UK – Limited Companies

– Request for certificate of residence in the UK – Partnership

– Tax evasion hotline information report

– VAT general enquiry form:  The types of query for which this can be used are listed on the form

– VAT online services queries

 

Email addresses

 

Some of the HM revenue and customs email address for different acts are:

[email protected] to report fraudulent emails and text messages (see guides).

[email protected] to report customs, excise, and VAT fraud.

[email protected] for IR35 queries.

 

HMRC Other Forms:

 

• Aggregates Levy
• Air Passenger Duty
• Alcohol duties
• Capital Gains Tax
• Charities
• Child Benefit
• Climate Change Levy
• Collective Investment Schemes and Authorised Investment Funds
• Community Amateur Sports Clubs
• Construction Industry Scheme
• Contracted out pensions schemes
• Corporation Tax
• Employment-related securities
• Ffurflenni CThEM
• Foreign entertainers
• Fuel Duty
• Gambling duties
• HMRC campaigns
• Import and export
• Income Tax
• Inheritance Tax
• International Tax
• Landfill Tax
• Living and working abroad and offshore
• Money Laundering Regulations
• National Insurance
• Non-resident landlords
• PAYE
• Paying HMRC
• Pension Schemes
• Petroleum Revenue Tax
• Savings and investments
• Self Assessment
• Self Employment
• Shares and Assets Valuation
• Stamp and property taxes
• Statutory pay
• Tax agents and advisers: authorisation
• Tax avoidance disclosure
• Tax credits
• Tobacco Products Duty
• Trusts and estates
• VAT

 

HMRC postal contact: Contact HMRC By Post

 

HMRC has consolidated its postal hubs in recent years and it increasingly scans mail. Replies to HMRC correspondence should be addressed to HMRC postal address on that particular correspondence.

 

HMRC Postal Address: Couriers delivering post to an HMRC PO box or BX postcode should deliver to:

HM Revenue and Customs

Benton Park View

Newcastle Upon Tyne

NE98 1ZZ

 

In other cases, the following addresses should be used: Central Agent Authorisation Team (see guide to paper authorisation)

Central Agent Maintainer Team

National Insurance Contributions and Employer Office

HM Revenue and Customs

BX9 1AN

 

HMRC Corporation Tax Services Office Address

HM Revenue and Customs

BX9 1AX

 

HMRC Employers and Construction Industry Scheme Address

National Insurance Contributions and Employers Office

HM Revenue and Customs

BX9 1BX

 

HMRC National Insurance Contributions Office Address

National Insurance Contributions and Employers Office

HM Revenue and Customs

BX9 1AN

 

HMRC NIC and Employer Complaints Address

HM Revenue and Customs

BX9 1AA

 

HMRC Online services complaints Address

HM Revenue and Customs –

Digital Service Complaints

2nd Floor Accounts Office Victoria Street

Shipley

BD98 8AA

 

HMRC PAYE Address, Self Assessment, Capital Gains Tax, Inheritance Tax Address

HM Revenue and Customs

BX9 1AS

 

HMRC PAYE and Self Assessment Complaints Address

HM Revenue and Customs

BX9 1AB

 

HMRC VAT Address (where the VAT enquiry online service is not suitable) 

HM Revenue and Customs –

VAT Written Enquiries Team

Alexander House

21 Victoria Avenue

Southend-On-Sea

SS99 1BD

There is a Where’s My Reply service which agents can use to find out when to expect a reply from HMRC.

 

Agent account manager (AAM) service:

 

If an agent has a client-specific problem and has exhausted all other avenues, then they may approach an AAM, who will endeavor to resolve their problem. The service covers all areas of taxation. More details are available at the Agent Account Manager service. Access to this service is via a structured inquiry form on the HMRC website. An agent must first register for the service by submitting the AAM user registration form. Subsequently, an Issue Resolution service form must be completed for the specific issue and submitted to HMRC.

 

Courtesy: ICAEW & HMRC

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