Contact HMRC
Last reviewed 11 October 2026 · How Tax Letters checks its facts
The postal addresses and phone lines GOV.UK publishes for HMRC, grouped by what a letter is about. Each line is copied from the GOV.UK page named beside it, with the date it was read. GOV.UK lists the online route first, then the phone, then post.
This page cannot tell you whether a letter, call or message came from HMRC. The scam check covers that. Information, not advice: it says what GOV.UK says each address and number is for, and does not choose one for you.
Online
Phone
Call HMRC if you have a query about:
Post
You can write to HMRC if you have a Self Assessment query.
Self AssessmentHM Revenue and CustomsBX9 1ASUnited KingdomSource: GOV.UK: Self Assessment: general enquiries (checked 11 Oct 2026)
Phone
You cannot pay your bill using this number. If you need help submitting your payment you can call us.
Post
If you cannot pay online you can post a cheque with your Self Assessment payment slip.
HMRCDirectBX5 5BDUnited KingdomSource: GOV.UK: Self Assessment: payment enquiries (checked 11 Oct 2026)
Phone
Call HMRC to get support with:
Source: GOV.UK: Self Assessment: online technical support (checked 11 Oct 2026)
Phone
Call HMRC if you’re self-employed and have an Income Tax enquiry or need to report changes to your personal details.
Post
Write to HMRC at the address shown on the most recent letter they have sent you with questions about Income Tax if you’re self-employed. If you do not have a letter write to this address.
Self AssessmentHM Revenue and CustomsBX9 1ASUnited KingdomSource: GOV.UK: Self-employment and Income Tax: enquiries (checked 11 Oct 2026)
Online
Phone
Post
Write to HMRC at this address for PAYE and Income Tax queries.
Pay As You Earn and Self AssessmentHM Revenue and CustomsBX9 1ASUnited KingdomSource: GOV.UK: Income Tax: enquiries (checked 11 Oct 2026)
Online
Phone
Call HMRC for help and information with:
Call HMRC for help with Class 4 National Insurance queries.
Post
Write to HMRC at this address with all National Insurance queries.
PT Operations North East EnglandHM Revenue and CustomsBX9 1ANUnited KingdomSource: GOV.UK: National Insurance: enquiries (checked 11 Oct 2026); GOV.UK: Change your address and personal details (checked 11 Oct 2026)
Online
Phone
Call HMRC if you have a question about Child Benefit and you cannot find an answer in the official HMRC app.
Post
Write to HMRC:
If you’re sending original documents such as passports or birth certificates, post them to:
HM Revenue and Customs – Child Benefit OfficeWashingtonNewcastle upon TyneNE88 1ZDUnited KingdomSource: GOV.UK: Child Benefit: enquiries (checked 11 Oct 2026)
Phone
Call HMRC to:
Post
Write to HMRC to report a change of circumstances (for example, the child goes to live with someone else or leaves full-time education or approved training).
HM Revenue and Customs – Guardian’s Allowance UnitChild Benefit OfficePO Box 1Newcastle upon TyneNE88 1AAUnited KingdomSource: GOV.UK: Guardian's Allowance: enquiries (checked 11 Oct 2026)
Phone
Call HMRC:
Post
Send complaints or changes in your circumstances to this address.
HM Revenue and CustomsTax Credit OfficeBX9 1ERUnited KingdomSource: GOV.UK: Tax credits: general enquiries (checked 11 Oct 2026)
Phone
Post
Send a cheque and your payslip to this address if you cannot make a payment any other way.
HMRCDirectBX5 5BDUnited KingdomSource: GOV.UK: Tax credits: payment enquiries (checked 11 Oct 2026)
Online
Phone
Only call HMRC if you cannot find an answer to your VAT question using our online guidance or services.
Post
General VAT enquiries and letters with attachments
Only write to HMRC if you cannot find an answer to your VAT question using our online guidance or services.
BT VATHM Revenue and CustomsBX9 1WRUnited KingdomSource: GOV.UK: VAT: general enquiries (checked 11 Oct 2026)
Online
Phone
Call HMRC for help with general Corporation Tax enquiries.
Post
Write to HMRC for help with general Corporation Tax enquiries. If you have a Unique Taxpayer Reference (UTR) include it in your letter and on the first page of any documents you send.
If you’re replying to a letter you’ve received about your Corporation Tax, you should use the address on that letter.
Corporation Tax ServicesHM Revenue and CustomsBX9 1AXUnited KingdomSource: GOV.UK: Corporation Tax: general enquiries (checked 11 Oct 2026)
Online
Phone
Call HMRC if you have a general query about the Construction Industry Scheme.
Post
Write to HMRC for general enquiries about the Construction Industry Scheme, or to appeal against a Construction Industry Scheme penalty.
PT OperationsHM Revenue and CustomsBX9 1BXUnited KingdomSource: GOV.UK: Construction Industry Scheme: general enquiries (checked 11 Oct 2026)
Online
Phone
Call HMRC to get help if you’re an employer.
Post
Write to HMRC to get advice for employers.
PT Operations North East EnglandHM Revenue and CustomsBX9 1BXUnited KingdomSource: GOV.UK: Employers: general enquiries (checked 11 Oct 2026)
Phone
You cannot make a payment on this line.
Post
Find out how to pay by post for:
Source: GOV.UK: Employer PAYE and National Insurance: payment enquiries (checked 11 Oct 2026)
Phone
Call if you have missed your Simple Assessment payment deadline.
Post
You can pay by cheque through the post. Make the cheque payable to ‘HM Revenue and Customs only’ and send it to:
HMRCDirectBX5 5BDUnited KingdomOther routes on GOV.UK
Source: GOV.UK: Payment problems: enquiries (checked 11 Oct 2026); GOV.UK: Pay your Simple Assessment tax bill (pay by cheque) (checked 11 Oct 2026); GOV.UK: Pay your Simple Assessment tax bill (checked 11 Oct 2026)
Online
Phone
Source: GOV.UK: Payment problems: enquiries (checked 11 Oct 2026)
Phone
Call HMRC for help with tax after someone dies if you’re dealing with their:
Post
Write to HMRC if you need help with PAYE, Self Assessment or National Insurance contributions after someone dies.
Bereavement ServicesHM Revenue & CustomsBX9 2BSSource: GOV.UK: Bereavement and deceased estate: enquiries (checked 11 Oct 2026)
Phone
Call HMRC if you’re having technical problems with HMRC online services.
Source: GOV.UK: Technical support with HMRC online services (checked 11 Oct 2026)
Phone
Call to complain about the service HMRC has provided relating to tax credits.
Call to complain about the service HMRC has provided relating to Self Assessment.
Call to complain about the service HMRC has provided relating to National Insurance.
Call to complain about the service HMRC has provided relating to Child Benefit.
Call to complain about the service HMRC has provided relating to VAT, customs, international trade and excise.
Call to complain about the service HMRC has provided relating to support for employers.
Call to complain about the service HMRC has provided relating to a digital or online service.
Post
Write to HMRC if your complaint is about Income Tax or Self Assessment.
Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.
PAYE and Self Assessment ComplaintsHM Revenue and CustomsBX9 1ABUnited KingdomWrite to HMRC if your complaint is about National Insurance or employers.
Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.
NIC and EO ComplaintsHM Revenue and CustomsBX9 1AAUnited KingdomWrite to HMRC if your complaint is about Debt Management.
Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.
Debt Management ComplaintsHM Revenue and CustomsBX9 1JTUnited KingdomWrite to HMRC if your complaint is about a compliance check or HMRC enquiry.
Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.
Customer Compliance ComplaintsHM Revenue and CustomsBX9 2ABUnited KingdomWrite to HMRC if your complaint is about a digital or online service from HMRC.
Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.
HMRC Digital ServicesComplaints UnitS1755NewcastleNE98 1ZZUnited KingdomSource: GOV.UK: Make a complaint about HMRC (checked 11 Oct 2026)
Forward suspicious emails to HMRC’s phishing team: [email protected] then delete them.
Forward suspicious text messages to 60599. Text messages will be charged at your network rate.
Email details of suspicious social media accounts to: [email protected]
Source: GOV.UK: Report suspicious HMRC emails, texts, social media accounts and phone calls (checked 11 Oct 2026)
Post
Letters asking for information HMRC holds go to Subject Access Requests, HM Revenue and Customs, BX9 1AN.
Other routes on GOV.UK
Source: GOV.UK: Make a subject access request to HMRC (checked 10 Oct 2026)
Post
For individuals, sole traders and partnerships, the postal address GOV.UK gives is Pay as You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.
If you cannot apply online, GOV.UK says you can apply by post by sending all the information the application needs to the address for your organisation type.
For companies and public bodies, the postal address GOV.UK gives is Corporation Tax Services, HM Revenue and Customs, BX9 1AX, United Kingdom.
If you cannot apply online, GOV.UK says you can apply by post by sending all the information the application needs to the address for your organisation type.
For pensions, trusts and charities, the postal address GOV.UK gives is WACSI Certificate of Residence, HM Revenue and Customs, BX9 1AJ, United Kingdom.
If you cannot apply online, GOV.UK says you can apply by post by sending all the information the application needs to the address for your organisation type.
For collective investment schemes, the postal address GOV.UK gives is Wealthy/Mid-size Business Compliance, HM Revenue and Customs, BX9 1HT, United Kingdom.
If you cannot apply online, GOV.UK says you can apply by post by sending all the information the application needs to the address for your organisation type.
For insured pension schemes, the postal address GOV.UK gives is Large Business Scotland & Northern Ireland, S1754, Newcastle, NE98 1ZZ, United Kingdom.
If you cannot apply online, GOV.UK says you can apply by post by sending all the information the application needs to the address for your organisation type.
Other routes on GOV.UK
To apply online you use either your sign in details, which you can create if you do not have them, or your email address, to which you are sent a confirmation code you can use to sign in. GOV.UK says you can save your progress and come back later.
Source: GOV.UK: Apply for a certificate of residence or letter of confirmation (checked 10 Oct 2026)
Post
Use this address if you’re a courier for all post items being delivered to a:
Source: GOV.UK: Courier deliveries to HMRC: PO box and BX postcodes (checked 11 Oct 2026)
These are the postcodes in the addresses above. Each page says which HMRC office or service GOV.UK gives it to.