This is a freeview 'At a glance' guide to writing to HMRC: addresses. 

HM Revenue & Customs have different addresses for Pay-As-You-Earn (PAYE), Self Assessment (SA) and Capital Gains Tax (CGT) customers to use. Deciding which address to use is the fun part.

HEALTH WARNING: We, the authors of this page and this web site, are not HMRC. We do not work for HMRC. 

Writing to HMRC? Follow these rules:

• If a tax office writes to you, reply to that tax office, wherever it is located.
• Self Assessment (Income Tax and CGT for individuals) use the address below.
• Employers (PAYE and NICs) use the address below.

Helplines for HMRC: (have your National Insurance number with you when you phone) and follow this link

HMRC main addresses: follow the links to the relevant contacts page which gives phone numbers and instructions.

Self Assessment: general enquiries Self Assessment HM Revenue and Customs  BX9 1AS  United Kingdom  Contacts page

HM Revenue and Customs: Self Assessment to change your details HM Revenue and Customs - Self Assessment PO Box 4000  Cardiff  CF14 8HR  United Kingdom  Contacts page

Employer general enquiries   PT Operations North East England  HM Revenue and Customs BX9 1BX United Kingdom Contacts page

Queries about National Insurance contributions PT Operations North East England  HM Revenue and Customs  BX9 1AN  United Kingdom  Contacts page

Employer PAYE payment enquiries HMRC  Direct  BX5 5BD  United Kingdom  Contacts page

 

Complaints:

Income Tax and Self Assessment complaints PAYE and Self Assessment Complaints HM Revenue and Customs BX9 1AB United Kingdom

National Insurance and employer complaints NIC and EO Complaints HM Revenue and Customs BX9 1AA United Kingdom

Debt Management complaints Debt Management Complaints HM Revenue and Customs BX9 1JT United Kingdom

Complaints contacts page