HMRC: what it does, how to contact it, and how to sort most problems without waiting on hold

HMRC stands for His Majesty's Revenue and Customs. It is the UK government's tax authority, responsible for collecting:

• Income tax
• National Insurance contributions
• VAT (Value Added Tax)
• Corporation tax
• Capital gains tax
• Inheritance tax
• Customs duties on goods entering the UK
• PAYE — the system that deducts tax at source from employed earnings

HMRC is not responsible for council tax (that goes to your local council), nor for benefits like Universal Credit or PIP (those are handled by the DWP). If you are not sure which department you need, GOV.UK contact HMRC has a full list.

Your National Insurance number is a unique reference that HMRC uses to track your tax and NI contributions throughout your working life. It looks like two letters, six digits, then one letter: for example, QQ 12 34 56 A.

You need it for any contact with HMRC, to start a new job, to open certain bank accounts, and to apply for some benefits. It does not change if you move house, change jobs, or change your name.

Where to find it: on your payslip, your P60 or P45, a letter from HMRC, or through the HMRC app or Personal Tax Account. It is also on your National Insurance card if you have one, though few people still have those.

If you genuinely cannot find it, you can request your NI number through GOV.UK. Allow a few weeks for the letter to arrive.

Your Personal Tax Account is an online service on GOV.UK that shows everything HMRC holds about your tax position. You log in with Government Gateway credentials. Setting up Government Gateway takes five to ten minutes and requires your NI number and a form of ID.

Through your Personal Tax Account you can:

• Check your current tax code and see why HMRC has set it
• View your National Insurance record and see how many qualifying years you have toward the State Pension
• Claim a tax refund if you have overpaid
• Update your address and contact details
• Tell HMRC about changes to your income or circumstances
• View and manage Self Assessment returns if you file them
• Check your Marriage Allowance position

Most queries that would otherwise require a phone call can be resolved here. If your tax code looks wrong, you can flag it directly. If you think you have overpaid, you can request a refund. The account updates within days rather than weeks in most cases.

Set up or access your Personal Tax Account on GOV.UK.

HMRC has an official app available for iOS and Android. It uses the same Government Gateway login as the Personal Tax Account. The app is useful for:

• Quickly checking your tax code
• Viewing NI contribution records
• Seeing Self Assessment estimates
• Requesting a refund

For more detailed account management, the full Personal Tax Account on a desktop browser gives you more options. The app is best for quick checks on the go.

You can download it by searching "HMRC" in the App Store or Google Play. The official app is published by HM Revenue and Customs.

Be honest with yourself: HMRC phone lines are notoriously busy, particularly in January and April. If your query can be resolved through the Personal Tax Account, do that first.

If you do need to call, HMRC has separate helplines for different tax types. The main income tax helpline, Self Assessment helpline, National Insurance helpline, and VAT helpline all have different numbers. Find the correct number for your query on GOV.UK rather than calling a general line.

Before you call, have ready:

• Your National Insurance number
• Your UTR (if you are self-employed or file Self Assessment)
• The tax year or reference number relevant to your query
• Any letters or notices HMRC has sent you

Wait times are longest on Monday mornings and in the weeks before the Self Assessment deadline in January. Mid-week mornings from around 8:30am are generally shorter. HMRC sometimes publishes wait-time guidance on GOV.UK.

For a detailed contact guide by department, see HMRC contact.

HMRC's webchat service is available for some query types but not all. Availability varies by department and time of year. You can check whether webchat is currently available for your type of query through GOV.UK contact HMRC.

For written correspondence, the address depends on which part of HMRC you are writing to. GOV.UK lists the correct address for each department. If you are writing about Self Assessment, include your UTR on every page of your letter.

Written correspondence is slower, but it creates a paper trail. If you are disputing a decision, writing is often the better approach.

HMRC does make mistakes. Tax codes get set incorrectly, assessments are calculated on out-of-date information, and penalties are sometimes issued in error.

If you receive a tax assessment, penalty notice, or letter you believe is wrong, do not ignore it. Deadlines for appealing start from the date of the decision. Most formal decisions can be appealed within 30 days.

The first step is to contact HMRC directly and explain the error. Many mistakes are resolved at this stage without needing to escalate. If HMRC disagrees, you can request an internal review. After that, you can appeal to the independent Tax Tribunal if you still believe the decision is wrong.

For straightforward errors like a wrong tax code or an incorrect P800 repayment calculation, the Personal Tax Account or a phone call is usually enough. For disputes about a formal assessment or penalty, consider getting advice from a tax adviser or your local Citizens Advice before you respond.

GOV.UK guidance on appealing a tax decision.

• Personal Tax Account — check your tax code, NI record, and claim refunds
• Contact HMRC — helpline numbers for every tax type
• Check your tax code — what your code means and how to change it
• HMRC app — iOS and Android
• Tax appeals — how to challenge an HMRC decision