The correct HMRC address depends on which tax you’re writing about. Most correspondence for individuals and companies routes through a BX9 postcode in the United Kingdom, but the exact postcode differs by department, and Child Benefit, complaints, and courier deliveries each use something else entirely. Getting the HMRC address by department right matters because the postcode determines which internal team opens your envelope, and a misrouted letter can add weeks to processing.
Every address below is drawn from HMRC’s own contact pages. Include your Unique Taxpayer Reference (UTR) or National Insurance number on every letter so HMRC can match it to your record.1GOV.UK. Find Your UTR Number
Self Assessment and Income Tax
For income tax, tax codes, PAYE adjustments, Self Assessment enquiries, and paper SA100 returns:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom2GOV.UK. Self Assessment: General Enquiries
No street name, city, or PO Box is needed. The BX9 1AS postcode routes to HMRC’s central processing hub. Self-employed people reporting a change of personal details should use the address on the most recent HMRC letter they received, or default to BX9 1AS if there isn’t one.3GOV.UK. Self-Employment and Income Tax: Enquiries
Tax Repayment Claims
Form R40 or R43 claims for overpaid tax on savings and investments go to:
Pay As You Earn
HM Revenue and Customs
BX9 1AS
United Kingdom
PPI taxed-interest repayments use a different postcode and must be sent on their own, without other claims or covering letters in the envelope:
PPI Tax Interest Claims
HM Revenue and Customs
BX9 1ZR
United Kingdom4GOV.UK. Repayments: Where to Send Claim Forms
Corporation Tax
Written enquiries about Corporation Tax and the CT600 Company Tax Return go to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom5GOV.UK. Corporation Tax: General Enquiries
Almost all companies must file the return itself online; paper filing is only permitted with a reasonable excuse or when filing in Welsh. Put your 10-digit Corporation Tax UTR on the letter and on the first page of any enclosures.
VAT
The current VAT enquiries address replaces the old Southend-on-Sea address that still appears on some third-party sites:
BT VAT
HM Revenue and Customs
BX9 1WR
United Kingdom6GOV.UK. VAT: General Enquiries
Replies can take longer than 15 working days, so for anything urgent the VAT helpline is usually faster.
National Insurance
National Insurance contributions, NI record queries, and voluntary contributions use a different BX9 postcode from Self Assessment:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom7GOV.UK. National Insurance: Enquiries
People often assume an NI query can go to the same BX9 1AS address they use for income tax. It can’t. The postcode decides which team receives it.
Construction Industry Scheme
Contractors and subcontractors with CIS enquiries, and anyone appealing a CIS penalty, should write to:
PT Operations
HM Revenue and Customs
BX9 1BX
United Kingdom8GOV.UK. Construction Industry Scheme: General Enquiries
Child Benefit
Child Benefit uses its own dedicated office with a full postal address rather than a BX code:
HM Revenue and Customs — Child Benefit Office
PO Box 1
Newcastle upon Tyne
NE88 1AA
United Kingdom9GOV.UK. Child Benefit: Enquiries
This covers new claims, changes of circumstances, and general questions. If you’re affected by the High Income Child Benefit Charge, any Self Assessment correspondence about it still goes to BX9 1AS separately.
Inheritance Tax, Stamp Duty, and Estates
Inheritance Tax correspondence, including the IHT400 account:
Inheritance Tax
HM Revenue and Customs
BX9 1HT
United Kingdom10GOV.UK. Inheritance Tax: General Enquiries
Stamp Duty Land Tax returns and written queries:
BT — Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
United Kingdom11GOV.UK. Stamp Duty Land Tax: Enquiries and Form Ordering
Do not send SDLT payments to this address; payments use a different process.
If you’re administering a simple estate (broadly, one under £2.5 million with limited tax due and limited assets sold during administration), you report the estate’s tax by letter at the end of the administration period to:
Bereavement Services
HM Revenue and Customs
BX9 2BS
United Kingdom12GOV.UK. Dealing With the Estate of Someone Who’s Died: Reporting an Estate’s Income to HMRC
Leaving the UK
Form P85, used to tell HMRC you’re leaving the UK and to check whether you’re owed a refund, goes to:
Pay As You Earn
HM Revenue and Customs
BX9 1AS
United Kingdom13GOV.UK. Get Your Income Tax Right if You’re Leaving the UK
Complaints
HMRC splits complaints by department. Write “Complaint” on the front of the envelope and include any reference number from previous HMRC letters.14GOV.UK. Make a Complaint About HMRC
- Income Tax and Self Assessment complaints: PAYE and Self Assessment Complaints, HM Revenue and Customs, BX9 1AB
- National Insurance and employer complaints: NIC and EO Complaints, HM Revenue and Customs, BX9 1AA
- Debt Management complaints: Debt Management Complaints, HM Revenue and Customs, BX9 1JT
- Compliance check complaints: Customer Compliance Complaints, HM Revenue and Customs, BX9 2AB
If HMRC’s own complaints process doesn’t resolve things, you can escalate to the Adjudicator’s Office, an independent reviewer. You must complete HMRC’s process first.
The Adjudicator’s Office
PO Box 11222
Nottingham
NG2 9AD15GOV.UK. Contact the Adjudicator’s Office
Courier Deliveries
None of the BX postcodes above work for couriers. BX codes are internal mail routing codes, not physical locations, and DHL, FedEx, UPS, and similar services need a real street address. Every courier delivery, regardless of which HMRC department it’s for, goes to a single address:
HM Revenue and Customs
Central Mail Unit BP5001
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom16GOV.UK. Courier Deliveries to HMRC: PO Box and BX Postcodes
If the courier asks for a recipient phone number, use 0300 200 3300. Internal sorting to the right department happens after delivery.
In-Person Appointments
HMRC no longer runs walk-in Enquiry Centres. Face-to-face appointments have to be arranged in advance, and HMRC decides whether one is warranted. Call the helpline for your tax; if the adviser can’t resolve the issue, they can refer you to the extra support team, which arranges meetings at a regional centre.17GOV.UK. About Us – HM Revenue and Customs If you have difficulty using the phone because of hearing loss, a speech impairment, or another reason, an online form on GOV.UK lets you request an appointment directly.