Questions about VAT: writing to HMRC to get them answered

Writing to HM Revenue & Customs (HMRC) isn't as fast as getting information from the website or the telephone helpline. This guide explains what you can email or write to HMRC about and what information you need to provide. Depending upon your enquiry, there are email and postal addresses at the end of this guide.

On this page:

Before you contact HMRC

You can view your VAT Returns and liabilities for the last 15 months through the Business Tax Dashboard. You must have enrolled to use either HMRC's Corporation Tax or Self Assessment online service before you can set up a dashboard. Or you may find the information you need through your VAT online services. To do this you should access online services, select ‘At a Glance’; and then ‘View Account ‘

Read about setting up and using a Business Tax Dashboard

Log in to HMRC Online Services

There's also a range of general VAT guidance on this website including:

  • how and when to register for VAT
  • VAT thresholds, fuel scale charges and exchange rates
  • VAT rates on different goods and services
  • VAT Returns
  • accounting schemes
  • payments and refunds
  • links to downloadable forms, guidance and notices

If you still can't find what you need, you can check below whether your query is one that HMRC will be able to help you with.

Find more information about VAT

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What you can write to HMRC about

The VAT Helpline can answer most questions relating to VAT, but there may be times when you need to write to HMRC if:

  • you've looked at all the published VAT information and can't find the answer to your question
  • you can demonstrate (using specific examples) that HMRC’s published guidance or the law is unclear when applied to your particular situation
  • you've already contacted the VAT Helpline and they've asked you to write
  • you want to know your Effective Date of Registration (EDR)

If HMRC already publish information that answers your question, they will write to you and give the relevant details.

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Getting confirmation about VAT law - clearances

HMRC aims to make its help and guidance as clear as possible. If you feel that the guidance doesn't explain how the law will apply in a particular situation, you can ask them to provide a 'clearance'. A clearance is written confirmation of HMRC's view of how tax law is applied to a specific transaction or event. HMRC will accept clearance applications from a business, their agent or adviser, where they can show that there is uncertainty about how legislation will affect transactions they're involved with.

VAT clearance service for businesses

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Questions that HMRC can't answer

HMRC can't answer VAT questions about:

  • Situations where you want to know what might happen in certain circumstances (hypothetical questions)
  • Cases where you are already aware of the relevant guidance but are seeking confirmation that it applies to a particular transaction
  • Other people's VAT affairs, unless you've got permission to act on their behalf
  • A supply where you are the customer. HMRC will not supply a VAT ruling to a supplier’s customer unless they disagree with the supplier’s original decision and the relevant Public Notice does not cover the matter of concern. If HMRC already publish information that answers your question, they’ll write to you and give the relevant details
  • Progress with your application to register for VAT and how long it will take
  • Situations that may help you with 'tax planning' or the creation of schemes to avoid paying tax

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Information you must provide

Whether you email or write to HMRC, you need to provide certain information so they can deal with your question. You must provide:

  • your VAT registration number, if you're VAT-registered
  • your position in the business or company - for example director, company secretary etc
  • your full postal address, including the post code
  • your e-mail address
  • your daytime telephone number
  • full details of the situation or transaction
  • an explanation of what you're unclear about and why you can't make a decision about it

Without this information, HMRC can't deal with your question and will have to contact you to ask for it - which means there will be a delay before you get a full reply.

You should use the following information as a checklist to help you provide HMRC with a complete picture about the transaction you're writing about:

  • are you the supplier or the customer
  • if you are a VAT-registered supplier, is your customer registered for VAT
  • is your question about goods or services
  • which country, or countries, are the supplier and the customer based in
  • what is the physical movement of the goods - for example UK to France
  • if you are providing services, what sort are they
  • do you have charitable status

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Where to write or email to

For general VAT enquiries

Where possible HMRC recommends that you submit your questions about VAT by using one of the online form links below rather than by post. You may receive a reply to your enquiry more quickly this way. Complex or particularly long questions or those with attachments should be sent by post.

Email HMRC for your Effective Date of Registration (EDR)

UK VAT-registered business - email a VAT question

Business not registered for VAT in the UK - email a VAT question

Members of the public - email a VAT question

Agent with a UK VAT-registered client - email a question

Agent with a client who is not registered for VAT in the UK - email a question

If you need to write to HMRC by post, please use the following address:

HM Revenue & Customs
VAT Written Enquiries Team
4th Floor, Alexander House
Victoria Avenue
Southend-On-Sea
Essex
SS99 1BD

For VAT online services

You can email HMRC if you have a question about the following VAT online services:

  • VAT: Submit VAT Returns
  • Effective Date of registration (EDR)
  • Online tax registration service
  • Change registration details
  • VAT EU Refunds
  • EC Sales List (ECSL)
  • Reverse Charge Sales List (RCSL)
  • Agents: online agent authorisation, VAT for Agents

Email VAT Online Services Helpdesk

For charity and disabled people VAT reliefs

HM Revenue & Customs
VAT Disabled and Elderly Reliefs Correspondence S0708
PO Box 205
Bootle
L69 9AZ

Telephone - VAT reliefs for disabled people

Email - VAT reliefs for disabled people

Email - Charities and VAT enquiries

For lost or missing C79 VAT certificates

Replacement of lost or missing certificates can be requested from:

HM Revenue & Customs
Debt Management & Banking
Microfilm
8th Floor, South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Requests must be in writing, by faxing your request to 01702 367385 on business headed paper, quoting your VAT registration number and the month(s)/year(s) for which replacement is required. Replacement certificates will be issued to the VAT registered address.

General queries about certificates should be made to the VAT Helpline

Contact details for the VAT Helpline

For Imports, exports and customs relief

HM Revenue & Customs
Customs, International Trade and Excise Written Enquiries Team
Crownhill Court
Tailyour Road
Plymouth
PL6 5BZ

Email enquiry form for customs

Email enquiry form for excise

For VAT registration application queries

If you used HMRC's online services to submit your application for VAT registration, HMRC will send messages to you. But if you want to contact HMRC by post regarding your application, please write to:

HM Revenue & Customs
VAT Registration Service
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ

For visits by VAT officers

Contact the officer who visited you.

For outstanding VAT debt

Contact the team dealing with your case. To discuss a debt please contact the Debt Management unit on Tel 0845 3020136

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