How to Make a Complaint to HMRC
You can complain to HMRC online, by phone or by post. A letter gives you a clear record of what you said and when. Write your complaint, choose the right address below, and we print it and post it for you by Royal Mail.
From £2.49 including printing and postage
- No printer or Post Office trip
- See the finished letter before you pay
- Order by 2.30pm for same-day posting
Quick Answer
- First step
- Complain to HMRC
- If still unhappy
- Second review
- After both reviews
- The Adjudicator
- Adjudicator time limit
- 6 months
- Cost
- Free
HMRC asks for the word Complaint on the front of the envelope. Every complaints address below includes the word Complaints.
Where to Send Your Complaint
HMRC uses a different complaints address for each area. Pick the one that matches your complaint. Your letter goes in a window envelope, so the address shows on the front.
Income Tax and Self Assessment
Complaints about PAYE, Income Tax or Self Assessment.
PAYE and Self Assessment ComplaintsHM Revenue and CustomsBX9 1ABUnited KingdomWrite to this addressNational Insurance and employers
Complaints about National Insurance or HMRC's service to employers.
NIC and EO ComplaintsHM Revenue and CustomsBX9 1AAUnited KingdomWrite to this addressDebt Management
Complaints about how HMRC is collecting tax you owe.
Debt Management ComplaintsHM Revenue and CustomsBX9 1JTUnited KingdomWrite to this addressCompliance checks
Complaints about a compliance check or an HMRC enquiry into your tax.
Customer Compliance ComplaintsHM Revenue and CustomsBX9 2ABUnited KingdomWrite to this addressOnline services
Complaints about HMRC's online services.
HMRC Digital ServicesComplaints UnitS1755NewcastleNE98 1ZZUnited KingdomWrite to this addressChild Benefit
Complaints about Child Benefit.
HM Revenue and Customs, Child Benefit OfficePO Box 1Newcastle upon TyneNE88 1AAUnited KingdomHMRC asks you to write complaint on the envelope.
Write to this addressAddresses checked against GOV.UK on 17 October 2026.
How It Works
- 1Pick the right addressChoose the complaints address that matches your complaint and press Write to this address. We fill in the address for you.
- 2Write your complaintSay what happened and when, quote your reference numbers, and say how you would like HMRC to put it right.
- 3We print it and post itOrder by 2.30pm on a working day and we post it the same day by Royal Mail. Choose a tracked service for a record of when it arrived.
What to Include
HMRC's complaints guide asks for your National Insurance number, Unique Taxpayer Reference (UTR) or VAT number, your full name, address and phone number, your email address, details of what happened and when, and how you would like it put right.
Include your reference number if it appears on any letter you have had from HMRC.
How HMRC Deals With Complaints
HMRC carries out a first review of your complaint. If you are not happy with the answer, you can ask for a second review. HMRC publishes its current reply times on GOV.UK, in a tool called Check when you can expect a reply from HMRC, which it updates weekly.
HMRC may refund reasonable costs, such as postage, phone calls and professional fees, so keep your receipts.
The Adjudicator's Office
If you are still unhappy after both HMRC reviews, you can ask the Adjudicator's Office to look at your complaint. It is free and independent, and it can normally accept a complaint up to 6 months after HMRC's second review.
The Adjudicator's Office asks you to use its online form, and post is the fallback, on its own printed form. Your MP can also refer your complaint to the Public Service Ombudsman.
VAT, Corporation Tax and Customs Complaints
HMRC gives no postal complaints address for VAT, Corporation Tax, customs or excise. Those complaints are made online or by phone.
More Ways to Send
Frequently Asked Questions
It depends on the complaint. Income Tax and Self Assessment complaints go to PAYE and Self Assessment Complaints, HM Revenue and Customs, BX9 1AB. National Insurance and employer complaints go to NIC and EO Complaints, HM Revenue and Customs, BX9 1AA.
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