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.

Self Assessment - general enquiries
HM Revenue and Customs 
BX9 1AS 
United Kingdom 

Contacts page

HM Revenue and Customs - Self Assessment to change your details
PO Box 4000 
CF14 8HR 
United Kingdom 

Contacts page

Employer general enquiries
PT Operations North East England 
HM Revenue and Customs
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

BX5 5BD 
United Kingdom 

Contacts page



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

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