HM Revenue & Customs have different addresses for Pay-As-You-Earn (PAYE), Self Assessment (SA) and Capital Gains Tax (CGT) customers to use. Deciding which address to use is the fun part.

This is a freeview 'At a glance' guide to writing to HMRC: addresses. 

HEALTH WARNING: We, the authors of this page and this web site, are not HMRC. We do not work for HMRC. 

What's new?

HMRC have published a page with links and contact telephone numbers for those wishing to make a complaint about HMRC either online or over the phone.

Making a complaint online is completed through an online form after signing in on the Government Gateway. You will need to know what area of tax your complaint is in relation to and check the correct box.  This route cannot be used by an agent.

Writing to HMRC?

Follow these rules:

  • If a tax office writes to you, reply to that tax office, wherever it is located.
  • Self Assessment (Income Tax and CGT for individuals) use the address below.
  • Employers (PAYE and NICs) use the address below.

Helplines for HMRC: (have your National Insurance number with you when you phone) and follow this link

HMRC main addresses: follow the links to the relevant contacts page which gives phone numbers and instructions.

Self Assessment: general enquiries

Self Assessment
HM Revenue and Customs 
BX9 1AS 
United Kingdom 

Contacts page

HM Revenue and Customs: Self Assessment to change your details

HM Revenue and Customs - Self Assessment
PO Box 4000 
Cardiff 
CF14 8HR 
United Kingdom 

Contacts page

Employer general enquiries
 
PT Operations North East England 
HM Revenue and Customs
BX9 1BX
United Kingdom

Contacts page

Queries about National Insurance contributions

PT Operations North East England 
HM Revenue and Customs 
BX9 1AN 
United Kingdom 

Contacts page

Employer PAYE payment enquiries

HMRC 
Direct 
BX5 5BD 
United Kingdom 

Contacts page

 

Complaints:

Income Tax and Self Assessment complaints

PAYE and Self Assessment Complaints
HM Revenue and Customs
BX9 1AB
United Kingdom

National Insurance and employer complaints

NIC and EO Complaints
HM Revenue and Customs
BX9 1AA
United Kingdom

Debt Management complaints

Debt Management Complaints
HM Revenue and Customs
BX9 1JT
United Kingdom

Compliance check or HMRC enquiry complaints

Customer Compliance Complaints
HM Revenue and Customs
BX9 2AB
United Kingdom

Complaints contacts page

 


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