HMRC have different addresses for PAYE, SA and CGT customers to use.

Deciding which address to use is the fun part! 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 NI 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.

HM Revenue & Customs
Self Assessment
United Kingdom

Contacts page

National Insurance Contributions and Employers Office
HM Revenue and Customs
United Kingdom

Contacts page



About Self Assessment and PAYE  to: HMRC PAYE and Self Assessment complaints, BX9 1AB.

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