What's the best way to contact HM Revenue and Customs?

If you are not sent a tax return to complete under self-assessment, you may not have much contact with HM Revenue and Customs (HMRC). It can be difficult to know who to contact, and how best to do this. There is general information about how to contact HMRC on the 'contact us' page of the HMRC website. If you need to contact a particular tax office, see the section Finding your tax office - in the Dealing with HM Revenue and Customs section.

You can contact HMRC by telephone or letter, as you prefer. Some offices may be contacted by email. This service is developing. Child benefit, IR35, non resident office and national minimum wage offices are amongst those available by email. A list of current email contacts can be found on the HMRC website.

If you find it easier to discuss something face to face with someone, you can make an appointment to see someone at your local HMRC Enquiry Centre. Make sure you take the name of the person you speak to, and make a note of the advice you are given, the date and office you went to.

You may find the quickest way to get things done is to telephone, as you may get a response right away. Ask for the name of the person you have spoken to, and make a note of their name, the date of your conversation and the matters you discussed, in case there is a dispute later. If your tax office is far away, and you would find a long telephone call expensive, you may telephone and ask them to call you back.

You may prefer to communicate by letter. This may be necessary if you want to send in any forms or other paperwork. Always show your tax office reference. Keep a copy of your letter and any other papers sent, in case the original goes astray. If you write to your tax office, you may have to wait some weeks for a reply. The Revenue promises normally to reply to letters within 28 days. If it does not, see Your rights as a taxpayer for further guidance.

See the section 'Dealing with the Revenue' for sources of general tax information, finding your tax office, having someone help you deal with the tax office and special help for people with disabilities.