Make a complaint about HMRC
Source: gov.uk (2025-06-30)

Contact HMRC to complain about the service provided.

Online

Complain about HMRC (https://www.gov.uk/complain-about-hmrc)

Phone

How to complain by phone

If you have had any letters from HMRC before, you should find your reference number before you call to complain.

Tell us if you need extra support with your complaint because of a health condition or your personal circumstances.

There are different ways to complain about HMRC online services (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/complain-about-hmrc-online-services) and complain about serious misconduct by HMRC staff (https://www.gov.uk/guidance/complain-about-serious-misconduct-by-hm-revenue-and-customs-staff).

If you need to complain about an area of HMRC that is not shown on this page, you can find other HMRC contact details (https://www.gov.uk/government/organisations/hm-revenue-customs/contact).

Income Tax

Call to complain about the service HMRC has provided relating to Income Tax.

Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Fax: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Tax credits

Call to complain about the service HMRC has provided relating to tax credits.

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday: 8am to 5pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Self Assessment

Call to complain about the service HMRC has provided relating to Self Assessment.

You can also find out information in your business tax account (https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account).

Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

National Insurance

Call to complain about the service HMRC has provided relating to National Insurance.

Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Child Benefit

Call to complain about the service HMRC has provided relating to Child Benefit.

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

VAT, customs, international trade and excise

Call to complain about the service HMRC has provided relating to VAT, customs, international trade and excise.

You can also find out information in your business tax account (https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account).

Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Employers

Call to complain about the service HMRC has provided relating to support for employers.

You can also find out information in your business tax account (https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account).

Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Fax: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Call charges

Find out about call charges (https://www.gov.uk/call-charges)

Post

How to complain by post

You do not need to include a street name, city name or PO box when writing to these addresses.

Write ‘Complaint’ on the front of the letter and include your reference number if it is shown in any letters you have from HMRC.

Tell us if you need extra support with your complaint because of a health condition or your personal circumstances.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

If you need to complain about an area of HMRC which is not on this page, you can find other HMRC contact details (https://www.gov.uk/government/organisations/hm-revenue-customs/contact).

Income Tax and Self Assessment complaints

Write to HMRC if your complaint is about Income Tax or Self Assessment.

PAYE and Self Assessment ComplaintsHM Revenue and CustomsBX9 1ABUnited Kingdom

National Insurance and employer complaints

Write to HMRC if your complaint is about National Insurance or employers.

NIC and EO ComplaintsHM Revenue and CustomsBX9 1AAUnited Kingdom

Debt Management complaints

Write to HMRC if your complaint is about Debt Management.

Debt Management ComplaintsHM Revenue and CustomsBX9 1JTUnited Kingdom

Compliance check or HMRC enquiry complaints

Write to HMRC if your complaint is about a compliance check or HMRC enquiry.

Customer Compliance ComplaintsHM Revenue and CustomsBX9 2ABUnited Kingdom

Related content

Guidance
- Complain about serious misconduct by HM Revenue and Customs staff (https://www.gov.uk/complain-about-serious-misconduct-by-hm-revenue-and-customs-staff)
HMRC contacts
- Complain about HMRC online services (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/complain-about-hmrc-online-services)