Tax and client-specific contact
Individual SA/PAYE matters
Do you need to contact us about a specific client’s SA or PAYE affairs?
A lot of straightforward business for your individual or partnership clients can be conducted by telephone. Primarily this can be done through the Taxes Contact Centres, which deal with calls about Self Assessment (SA) and Pay As You Earn (PAYE) for individuals. For specific enquiries, you can find the telephone number you need at Contact us by phone (SA).
If the issue is more complex, you may need to write to us. You will find our postal addresses in the same list.
What business can be done by telephone?
An HMRC Statement of Practice sets out the services available from Contact Centres which deal with the tax affairs of individuals, and is summarised below.
Personal details
HMRC can accept and update a customer’s record with the following information:
- changes to name, address, postcode and telephone number
- first notification of changes in personal circumstances, marriage, separation, divorce and date of death
- first notification of National Insurance number
- notification that a third party is no longer acting
HMRC can also accept and update an individual’s customer record (subject to time limits) with the following information given by telephone:
Employment details
- Details of a customer’s new employer and the date employment commenced.
- A customer’s works or payroll number.
- Details of earlier employments.
Personal allowances
- Personal Allowance.
- Married Couple’s Allowance.
- Blind Person’s Allowance.
Expenses
- Fixed or flat rate expenses up to a limit of £1000. Claims over £1000 must be in writing.
- Other job-related expenses to a limit of £1000 where a Form P87 has already been completed and entitlement has been established in principle.
- Professional subscriptions to a limit of £2500.
Notification of payments
- Gift Aid payments to a limit of £2500.
- Payments to pension plans to a limit of £2500 (new claims, claims to carry back and claims in excess of £2500 must be in writing).
Notification of benefits in kind
- Notification of any benefits without any limit applying.
Notification of other earnings
- Part-time earnings or earnings other than from main income to a limit of £2500.
- Commission to a limit of £2500.
- Tips to a limit of £2500.
Notification of other income
- Income without tax taken off (gross income) up to a limit of £2500.
- Taxed savings and investment income to a limit of £2500.
- State Pension and Incapacity Benefit.
- Pension other than State Pension to a limit of £2500.
- Property income from a customer’s own home to a limit of £2500.
- Other property income to a limit of £2500. This limit relates to net taxable income.
- Other taxable income (excluding earnings) to a limit of £2500.
Amendments to Self Assessment returns by telephone
HMRC can accept certain amendments to the return by telephone, where the item has been accidentally omitted or where the customer wishes to correct an entry made in the return. These are:
- amendments to Personal Allowances
- correction of personal or employment details
- amendments to claims for deductions or expenses
- amendments to employment income or employee benefits
- correction of provisional or incorrect figures
- amendments to a return where capital from investments has been incorrectly included as interest or where the full interest from a joint account has been entered rather than the individual’s share
- amendments to the return where the incorrect amount has been entered for pensions or State Pension and benefits
- amendments to a return where there is an entry for qualifying pension payments or Retirement Annuity Relief but relief has not been claimed
Self Assessment requests
HMRC will accept the following requests:
- to repay tax overpaid for the year
- to include tax payable in the PAYE tax code for the forthcoming year
- requests to reduce payments on account
Instances of non-release of personal details
HMRC will provide certain information we hold about the customer by telephone. However, the main exceptions are:
- personal details such as name, address, date of birth, National Insurance number
- pay and tax details
- information contained in Self Assessment (if customers require this information to make amendments or corrections to their return, we will provide details in writing)
Why do we ask security questions by phone when we hold your client's authority for you to deal with us on their behalf?
HMRC will accept certain types of information from agents providing that we:
- have been able to check the identity of the agent
- hold evidence that the customer has given their consent for the agent to act on their behalf
Customers will need to give their consent if they want an agent to act on their behalf. This is normally done by signing a Form 64-8 (PDF 74K). You can register as an 'agent' if you are using our Online Services on behalf of your client(s), whether paid or acting in a voluntary capacity, at the Online Agent Authorisation Service.
We know that many agents who have called a Contact Centre are frustrated with our requirement to answer a number of security questions. Our caller verification checks are designed to help us ensure that the person we are talking to is who they claim to be and that they have the appropriate authority to conduct the business.
To facilitate this, it would be helpful if you could have all your client's personal details to hand at the time of the call.
Employer PAYE matters
Do you need to contact us about an employer’s PAYE affairs?
You may be able to complete your task by using the PAYE Online for Agents service. This allows you 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 (Construction Industry Scheme) returns online
- perform verifications for your CIS clients
- make electronic payments
However, you may have a particular query about your employer client’s affairs. These can often be answered in full by one of our dedicated helplines. For established employers, call the Employers Helpline; for new or recent employers, contact the New Employers helpline. Your local office will be able to assist with ongoing or complex matters related to the operation of PAYE. Both the direct dial telephone numbers and postal addresses are shown on our website pages - see local offices for employers.
If you have a query about starting and finishing the tax year or Statutory Payments, you can email us and we will reply within two working days. You can email us on a special form using the links below. Please select your query type from the options shown:
By emailing us from the HMRC site your email is more secure, but our reply to you is not. This means that our email reply will not contain confidential information. If we need to, we will email you to explain that we will be replying fully by letter or phone. Before you contact us, we may be able to give you an instant answer to your question. Please see
Starting the tax year - your questions answered
Finishing the tax year - your questions answered
Statutory Payments – your questions answered
Corporation Tax
Do you need to contact us about a client’s Corporation Tax affairs?
If you cannot complete your task using the Corporation Tax Online for Agents service, you can find the contact details (postal address and general telephone number) of the office that handles your client’s CT affairs at CT offices. If we have written to you about your client, you should find a direct dial number on our letter.
VAT and Excise matters
Where should you send VAT Registration forms and returns?
Use our VAT main contact points tables to match your client’s business postcode to the appropriate units in Grimsby, Wolverhampton, Carmarthen and Newry for matters relating to:
- VAT registration
- VAT deregistration
- VAT registration – changes in detail
Unless you are using our Online Services, completed VAT returns should go to:
VAT Controller
VAT Central Unit
BX5 5AT
Do you need to contact us with a general query about Customs, Excise, VAT or any of our other taxes or duties, relating to the former HM Customs and Excise?
You can call the National Advice Service (NAS) on 0845 010 9000. Unfortunately our advisers cannot deal with enquiries relating to case-specific transactions but you can see what NAS can offer by selecting the link above.
Some of the more straightforward enquiries may be handled more easily via our website, where we have answers to many of the most frequently asked questions. Please note that many of our leaflets, notices and updates are available on the website and can be viewed at your convenience.
If you wish to send us an email, solely for matters relating to VAT, Excise and other duties formerly dealt with by HM Customs and Excise, you can contact Enquiries.estn@hmrc.gsi.gov.uk
If your enquiry is on behalf of a UK VAT-registered business, please make sure you include the VAT registration number of the business. Enquiries that contain requests for trader-sensitive material will be answered by post. If you are not VAT-registered, the name and postal address of the business will be required as we may need (for security reasons) to reply to you by post as we are restricted in providing certain information via email. If you have a personal enquiry, please be sure to include your full name and address.
If you do not have email, where do you send written queries about VAT and Excise?
These should go to:
National Advice Service
Written Enquiries Section
Southend on Sea
Alexander House
Victoria Avenue
Southend
Essex SS99 1BD
Do you have queries about Option to Tax?
These (and completed OTT forms) should go to
Option to Tax National Unit
HM Revenue & Customs
Portcullis House
21 India Street
Glasgow
G2 4PZ
Telephone: 0141 555 3548/3599
International Trade matters
Do you have queries about International Trade?
If you wish to contact us regarding International Trade (Importing, Exporting procedures and Customs Reliefs), please use intenquiries@hmrc.gsi.gov.uk
Alternatively you can write to:
International Trade
Written Enquiries Team
Crownhill Court
Taylor Road
Plymouth
PL6 5BZ
Other specialist matters
Do you need help on topics such as Charities, Inheritance Tax, Residency, etc?
We have a number of telephone helplines for general enquiries which provide general guidance on particular subjects such as Charities, Residency, Inheritance Tax, etc. Full details of helplines, hours of opening and a brief description of the help line business is available on our website.
Contacting a specialist office
We have a number of specialist offices to whom you can write, email or phone directly. Some have provided ‘Frequently Asked Questions’ and other information on the HMRC website to help you find the information you need without having to contact us.
See Specialist ex-Inland Revenue offices for former Inland Revenue business including Charities, Capital Gains Tax, Debt Management, Expatriates, Residency, Inheritance Tax, National Insurance, Trusts, Shares and Asset Valuation, Stamp Taxes, etc.
For former Customs & Excise business including Tariff Classification, CHIEF, etc see Specialist ex-C&E offices.
