In this section:
- Contacting HM Revenue & Customs – agents and advisers
Contacting HM Revenue & Customs - agents and advisers
There are a number of ways agents and advisers can contact HM Revenue & Customs (HMRC) for transactions or to get help and support.
In most cases, you can contact HMRC by using the HMRC Online Services, by phone and in writing. In some cases you can also email your queries.
If you are an authorised agent, and you need to contact HMRC about a client's personal Self Assessment tax affairs, partnership matters, PAYE (Pay As You Earn) or tax credit claims, you can also use the Agent Dedicated or Priority Lines to save time.
This guide will show you how to perform the transaction you require,
get the information you need, or find the quickest contact route if you
need to get in touch with HMRC for more detailed queries. It also covers
the benefits and availability of Agent Priority and Dedicated Lines.
On this page:
- Personal Self Assessment or PAYE for individuals and Agent Dedicated Lines
- PAYE for employers and Construction Industry Scheme
- Corporation Tax queries
- VAT, Excise and International Trade queries
- Agent Priority Line for tax credits
- Resolving problems or making complaints
- Specialist HMRC departments and finding other contacts
Personal Self Assessment or PAYE for individuals and Agent Dedicated Lines
If you're dealing with a client's personal tax affairs, such as Self Assessment for individuals or partnerships or individuals' PAYE (Pay As You Earn) matters, you can:
- use HMRC's Online Services for routine transactions (such as changing contact details, making payments or checking refunds)
- contact HMRC by phone
- contact HMRC in writing through the post
Using online services
For clients who are in Self Assessment, you can:
- see your clients' statements online
- view their tax liabilities and the payments they've made
- make claims to reduce their payments on account
- change your client contact details online
- use the secure email service to send HMRC queries and get replies
You need to be formally authorised by your client and have registered with the Self Assessment Online for Agents service to do this.
Register for the Self Assessment Online for Agents service
If your query is more complex or concerns a PAYE-related matter for an individual client, you can check the HMRC website to find the answer to your query.
Self Assessment forms, manuals and detailed guidance
PAYE forms, manuals and detailed guidance
If you can't find the answer on the HMRC website, you can call the Contact Centre that covers your client's affairs or write to their Tax Office.
Telling HMRC about client changes of circumstances via email
If your client is an individual under PAYE and changes their name or address, you can let HMRC know about the changes via email.
Email your client's change of circumstances details if they are individuals under PAYE
Agent Dedicated Lines
HMRC Taxes Contact Centres can deal with taxpayer-specific queries from authorised agents. By phone you can update or discuss your client's:
- personal details
- employment details
- personal allowances
- expenses
- payment notifications
- notifications of benefits in kind, other earnings or income
- amendments to Self Assessment returns
- request for repayments, reduce payments on account or collection of tax payable through a PAYE code
You'll need to find the details of the Contact Centre that covers your client, using their details such as address or employers' reference number. You can usually find details on any correspondence we send to them.
You can then use the Contact Centre's Agent Dedicated Line, which provides agents and advisers with a full and fast service. It's a good idea to use this line instead of the general number.
When you call an Agent Dedicated Line, your call will be:
- given priority and answered faster
- put through to an adviser who has at least 12 months' experience
- transferred to technicians if necessary to ensure your query is answered wherever possible during your first call
If you know your client's Contact Centre, you can use the Agent Dedicated Line number from the table below.
| Contact Centre | Agent Dedicated Line number |
|---|---|
| East Kilbride | 0845 366 7897 |
| Bradford | 0845 366 7898 |
| Cardiff | 0845 366 7880 |
| Bootle | 0845 366 7895 |
| Manchester | 0845 366 7855 |
| Belfast | 0845 366 7896 |
| Portsmouth (including Bournemouth) | 0845 366 7852 |
| Sunderland | 0845 366 7823 |
| Livingston | 0845 366 7837 |
| Newcastle | 0845 366 7834 |
| Peterlee | 0845 366 7854 |
| Liverpool | 0845 366 7857 |
If you are not sure which Contact Centre to call on your client's behalf, you can find out using the Contact Us tool.
Find your client's Contact Centre and Agent Dedicated Line number
Full listing of Agent Dedicated Lines and the Tax Office areas they cover
Please remember that these services are for authorised agents only. If HMRC cannot verify that you are formally authorised to speak to them on your client's behalf, they will not be able to proceed with the call. For this reason, it's important that you don't give these numbers to your clients.
While HMRC can handle most general business, there are limits and specific exclusions to what they can do by phone.
Download guidance on the business HMRC can carry out by phone (PDF)
Using the post
If your query is particularly complex, you may prefer to deal with HMRC by post. You should direct your letters to your client's Tax Office.
Find
your client's Income Tax Office
PAYE for employers and the Construction Industry Scheme
You can deal with PAYE for employers and Construction Industry Scheme (CIS) issues:
- through HMRC's Online Service
- by phone
You can also ask specific PAYE for employers queries via email.
Using online services
When you're authorised by clients to manage their PAYE or CIS responsibilities, you can use the HMRC PAYE Online for Agents service to:
- send a range of your clients' in-year forms online
- file your clients' Employer Annual Return (P14s and P35) online
- file your clients' monthly CIS returns online
- perform verifications for your CIS clients
- make electronic payments
Use the PAYE Online for Agents service
If you have a query, you may be able to find the answer on the HMRC website.
PAYE forms, manuals and detailed guidance
Construction Industry Scheme forms, manuals and detailed guidance
Using the phone
If you have a specific query that you can't answer through the HMRC website, you can use the dedicated helplines for employers or CIS.
New Employer Helpline
For advice on PAYE matters for businesses starting to take on employees Tel 0845 607 0143, Monday to Friday 8.00 am to 8.00 pm, Saturday and Sunday 8.00 am to 5.00 pm.Employer Helpline
For expert advice for established employers on issues such as PAYE, statutory sick pay, maternity pay, and CIS: Tel 0845 714 3143, open from 8.00 am to 8.00 pm Monday to Friday, and from 8.00 am to 5.00 pm Saturday and Sunday.CIS Helpline
For guidance on managing CIS: Tel 0845 366 7899, open from 8.00 am to 8.00 pm, seven days a week.Using email
If you have a query about starting or finishing the tax year or statutory payments, you can email HMRC and you will receive a reply within two working days.
Remember that emailing HMRC through these links is secure, but the nature of email means the reply to you is not. Therefore the email reply will not contain confidential information. If they need to, HMRC will email you to explain that they will be replying fully by letter or phone.
Corporation Tax queries
If you are authorised by your client and registered with the HMRC Corporation Tax for Agents online service, you can use it to:
- view your client's payments and liabilities
- change your contact details
- change their contact details, if your client is an incorporated business
Corporation Tax basics for agents and advisers
Corporation Tax forms, manuals and detailed guidance
If your query is more complex, you can phone or write to the office that handles your client's Corporation Tax. You can find the address and phone number on any letters HMRC have written to you about your client. Alternatively, you can find your client's Corporation Tax Office through the Contact Us tool.
Tax offices for Corporation Tax
VAT, Excise and International Trade queries
For VAT, Excise and International Trade issues, you can contact HMRC:
- through online services
- by phone
- by email
- by post
depending on the nature of your enquiry.
VAT management
You can use the HMRC VAT Online service to register clients for VAT and manage their VAT affairs.
Start managing VAT for clients
If you are returning completed paper VAT Returns, they should be sent to:
VAT Central Unit
Alexander House
Southend on Sea
Essex
SS99 1AT
If you wish to tell HMRC about changes to your client's VAT circumstances, you can write to the National Registration Service.
How to tell us about changes - VAT
VAT and Excise questions
If you need advice on VAT, you can check the HMRC website for guidance.
VAT forms, manuals and detailed guidance
If you require guidance on specific issues, you can:
- call the HMRC National Advice Service Enquiry Line on Tel 0845 010 9000
- email HMRC
- write to HMRC
Contact details for VAT, customs and excise and duty queries
Agent Priority Line for tax credits
If you are handling tax credits issues on your clients' behalf, you can use the Agent Priority Line for tax credits Tel 0845 300 3943. This line is for agents only.
Calls to this number will be routed to one Contact Centre site. When
the call comes through to the Contact Centre, it is identified as an agent
call and advisers will have the relevant guidance for verifying and dealing
with agents to hand. This should ensure a more efficient service for you
when managing your client's tax credits affairs.
Resolving problems or making complaints
If you encounter problems with any aspect of HMRC service, there are escalation and complaints schemes in each area of the business. Check with the office you have been dealing with to find out more about how you can escalate an issue or make a complaint.
Download guidance on how to make a complaint (PDF)
However, in parallel with the existing procedures, HMRC is trialling the positions of Agent Account Managers and Customer Relations Managers in specific areas of Great Britain.
You’ve told HMRC how useful you’ve found the Agent Account Manager (AAM) service provided in Edinburgh (Tina Smeaton) and Ipswich (Elaine Strutt), so more AAMs are being gradually introduced to other HMRC locations across the UK. If you’ve been dealing with the AAMs from the initial pilots, you can continue to do so.
The AAMs will pro-actively help and support you in your interactions with HMRC. You may well meet your AAM at a Working Together meeting, or at other events for tax agents. It’s also possible that they’ll contact you to discuss recent HMRC developments and new ways of working. If so, please take the time to listen to what they have to say and feel free to discuss with them any issues you have. They’ll do their best to help.
More information on Working Together
If you have an issue that you're finding difficult to resolve through the normal channels, you may be able to get a Customer Relations Manager to help you. HMRC has started to pilot these positions in five areas. If you are in the Cardiff, Glasgow, Manchester, Newcastle or Liverpool areas, you can get help resolving problems from:
Cardiff area (including Newport and Llandrindrod Wells): Adrian Jones Tel 02920 326 105
Glasgow area (including Paisley, Greenock, Gourock, Motherwell, Airdrie and Hamilton): Bob Gilchrist Tel 01355 275 897
Manchester area (including Stockport, Bolton, Bury and Blackburn): Christine Hiscox Tel 0161 261 3761
Newcastle area (including Darlington, Carlisle, Sunderland, Durham, postcodes DH1-DH9 and Berwick upon Tweed, postcode TD15): Stewart Wight Tel 0191 566 0368
Liverpool area (including Chester): Dave Stewart Tel 0151 300 1575
This service is available to all agents in these areas, regardless of where their clients' records are held.
If you are outside of these areas, you won't be able to use these services. However, if the trials prove successful, we'll introduce Customer Relations Managers or Agent Account Managers in more regions across the UK. We will publish details of any new appointments to these roles in the Latest news for agents and advisers - so keep an eye out for this improved service being introduced to your area.
Latest news for agents and advisers
Specialist HMRC departments and finding other contacts
Sometimes you may need guidance from specialist teams within HMRC, such as:
- Charities
- Capital Gains Tax
- Debt Management
- Expatriates
- Money Laundering Regulations
- Residency
- Inheritance Tax
- National Insurance
- Trusts
- Shares and Assets Valuation
- Stamp Taxes
- Tariff Classification
- CHIEF
You can find contact details for specialist departments or any other part of HMRC by using the Contact Us tool.
