Income Tax enquiries for individuals, pensioners and employees

Check our website

Tax refunds and reclaiming overpaid tax
Find out how to claim a refund if you think you've paid too much tax on your employment or pension income
Tax codes
Understanding tax codes and your PAYE Coding Notice, emergency tax, underpayments, what to do if your tax code is wrong
Where's my reply?
When you can expect a reply after contacting HMRC

Telephone

Taxes Helpline

Please have your National Insurance number with you when you phone
Opening hours
8.00 am to 8.00 pm, Monday to Friday
8.00 am to 4.00 pm Saturday
Closed Sundays and bank holidays
0300 200 3300
For customers who are deaf or hearing or speech impaired:
0300 200 3319 (Textphone)
A textphone allows you to type what you want to say rather than speaking into a mouthpiece. You can use a textphone instead of a voice telephone if you are deaf or have problems with your speech. It is not possible to speak to an adviser by phoning a textphone number.
If you're calling from abroad please telephone:
+44 135 535 9022

Post

You can write to HMRC by using the postal address on the most recent correspondence from us.

Please provide your National Insurance number when writing to us.

If you don't have recent correspondence from HMRC then write to:

HM Revenue & Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

If you want to complain to HMRC about the service you have received in relation to Pay As You Earn (PAYE), please clearly mark your letter as a complaint so we can direct it to a complaints handler quickly. Please send your complaint to:

HM Revenue and Customs
PAYE & Self Assessment Complaints Tier 1
PO Box 4372
Cardiff
CF14 8JS