You may need to contact HMRC in connection with:

• Tax, including income tax, capital gains tax, inheritance tax, stamp duty land tax
• Payment of tax
• Tax Credits - working tax credits and child tax credits are administered by HMRC .
• National insurance contributions
• Statutory maternity pay, and Statutory sick pay
• VAT

HMRC also administer corporation tax, excise duties, national minimum wage enforcement, recovery of student loans, child benefit and child trust fund and some other items. A full list of HMRC responsibilities can be found on the 'about us' page of the HMRC website.

Special HMRC offices deal with employers, particular types of self-employed people such as contractors and sub-contractors in the Construction Industry Scheme, and with Tax Credits. To find the contact detail for a particular tax office, use the 'Contact us' section of the HMRC website. For who to contact on payment of tax, see Tax debt. For who to contact about Tax Credits, see Tax Credits.

This section covers the following areas:

• Where can I get general tax information?
• Finding your tax office
• If you need someone to help you deal with the tax office
• Special help for people with disabilities

Where can I get general tax information?

If you want general information, HMRC publish a large range of leaflets. You can get these from your local HMRC Enquiry Centre. They are also available on the leaflets section of the HMRC website. Many leaflets are available in a wide range of languages.

You can find the address and telephone number of HMRC Enquiry Centres, Tax Offices and National Insurance Contributions offices in the local phone book under 'HM Revenue and Customs' or 'Revenue'. Or you can find your local Enquiry Centre on the HMRC website.

Finding your tax office

The best office to contact will depend on your circumstances. If HMRC has written to you, you should usually contact the person and office named on the most recent correspondence. The address and telephone number of the person to contact will be on the letter.

If you are already within the self assessment system, your tax office is the one to which you are required to send tax returns. Details are given on the front page of each tax return, and at the top of each statement of account that you receive.

If you are employed or receive an occupational pension, your tax office is normally where your employer or pension administrator sends details of tax being collected under Pay As You Earn (PAYE). Any document you receive from HMRC, such as a notice of coding for PAYE, will show these details. Otherwise, your employer's payroll department should be able to give you the address and telephone number. The tax office reference should also be shown on your form P60 (year end summary of pay, tax and National Insurance Contributions).

If you are starting up in self-employment, you need to let HMRC know, both for income tax and for National Insurance. You can do this by calling the Helpline for the Newly Self-Employed on 0845 915 45 15. You will need to give them your National Insurance number, and your previous tax reference number if you have one. You can also send this information and register by completing a form CWF1. See also Setting up in Business in the self employment section.

You may not have a tax office under the above rules but want to reclaim tax deducted from income from savings or investments. In this case, contact the HMRC Claims Office. Details may be found on the HMRC website. For people with tax to reclaim on bank or building society interest, there is a special webpage and leaflet (Bank and building society interest - Are you paying tax when you don't need to? IR111 ). Details of all tax offices can be found on the contact us page of the HMRC website. Alternatively, you could telephone any tax office for guidance on which office to contact.

You may have more than one tax office. This can happen where a person has two or more sources of income, for example two part-time jobs or an employment and a pension.

If so, one of the tax offices will be your main tax office. This is the one you should normally deal with. Either office will be able to tell you which is your main tax office.

If you do not fit into any of the above categories, any HMRC Enquiry Centre can help or tell you which office to contact.

If you need someone to help you deal with the tax office

If you would like someone to help you deal with your tax office, you will need to let the tax office know. Your tax affairs are confidential, and HMRC needs your instruction before it can discuss them or write to anyone else about them. You may want a friend or relative to deal with things on your behalf, particularly if, for example you do not speak English as a first language, or your job makes it difficult to get to the telephone during working hours. You may be going away - or just find it difficult to deal with paperwork.

If you want to do this, your tax office may need a letter of authorisation, which may be posted or faxed. This might take the form:

Dear Sir or Madam

Tax reference number: [give your tax reference here]

This is to advise you that I have asked (give the name and address of the person you have authorised) to help me deal with my tax affairs and I hereby authorise you to speak to them, and correspond with them, on my behalf.

Yours faithfully

(Your name)

A letter like this allows HMRC to discuss your affairs with someone else. It differs from HMRC's official form (64-8) because, unlike the 64-8, it does not appoint that person to be your tax agent. A tax agent is usually a tax adviser or accountant who deals with your tax affairs for you on an ongoing basis. They normally charge you for the service.

Special help for people with disabilities

For people who have hearing difficulties, many tax offices offer to communicate by textphone or minicom.

If you are blind or partially sighted, many HM Revenue and Customs' leaflets and forms are available in large print, Braille and audio-cassette versions. Also, tax offices will correspond in Braille if you request this.

If you need a meeting with HM Revenue and Customs but are housebound or unable to get to the tax office, a home visit will usually be arranged upon request.

See also - your rights as a taxpayer.