HMRC does not publish a single mailing address. The right address depends on which tax you’re writing about and what you’re writing for: a return, a repayment, a change of details, or a complaint. The HMRC address by department is listed below, taken from HMRC’s own contact pages and current as of early 2026. Before you post anything, note one thing: if you’re sending by courier, none of the BX postcodes below will work, and you’ll need the Newcastle address at the end of this article instead.
Whichever address you use, always put your reference number on the letter. For individuals that usually means your 10-digit Unique Taxpayer Reference (UTR) or your National Insurance number; for companies, the Corporation Tax UTR.1GOV.UK. Find Your UTR Number
Self Assessment and Income Tax
Most individuals writing about income tax, tax codes, PAYE adjustments, or Self Assessment use:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom2GOV.UK. Self Assessment: General Enquiries
No street name, city, or PO box is needed. BX9 1AS routes to HMRC’s central processing hub. Paper SA100 returns go to this same address and must arrive by 31 October following the end of the tax year; online filers have until the following 31 January.3GOV.UK. Self Assessment Tax Returns: Deadlines
If you’re self-employed and reporting a change to your personal details, HMRC asks you to use the address on the most recent letter they sent you. If you don’t have one, use BX9 1AS.4GOV.UK. Self-Employment and Income Tax: Enquiries
Tax Repayment Claims
Where you send a refund claim depends on the type:
- General R40 and R43 claims: Pay As You Earn, HM Revenue and Customs, BX9 1AS, United Kingdom
- PPI taxed-interest repayments only: PPI Tax Interest Claims, HM Revenue and Customs, BX9 1ZR, United Kingdom
HMRC asks that PPI claims go in their own envelope, with no other claim types or covering letters included.5GOV.UK. Repayments: Where to Send Claim Forms
Corporation Tax
Written enquiries about Corporation Tax, including anything relating to the CT600 Company Tax Return, go to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom6GOV.UK. Corporation Tax: General Enquiries
Paper filing of Corporation Tax returns is only allowed if you have a reasonable excuse or you’re filing in Welsh. Put your 10-digit Corporation Tax UTR on the letter and on the first page of any enclosed documents.
VAT
The old Southend-on-Sea address still floating around on third-party sites is no longer correct. The current address is:
BT VAT
HM Revenue and Customs
BX9 1WR
United Kingdom7GOV.UK. VAT: General Enquiries
Replies can take longer than 15 working days.
Construction Industry Scheme
Contractors and subcontractors with CIS questions, or those appealing a CIS penalty, should write to:
PT Operations
HM Revenue and Customs
BX9 1BX
United Kingdom8GOV.UK. Construction Industry Scheme: General Enquiries
National Insurance
National Insurance uses a different BX9 postcode from Self Assessment, and this trips people up constantly. Questions about contributions, your NI record, or voluntary contributions go to:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom9GOV.UK. National Insurance: Enquiries
The postcode determines which internal team opens the envelope, so an NI query sent to BX9 1AS will be delayed.
Child Benefit
Child Benefit has its own office and a completely different address format:
HM Revenue and Customs – Child Benefit Office
PO Box 1
Newcastle upon Tyne
NE88 1AA
United Kingdom10GOV.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 that charge still goes to BX9 1AS.
Inheritance Tax, Stamp Duty, and Estates
Each has its own address. Mixing them up slows things down.
Inheritance Tax
Correspondence about IHT, including the IHT400 account:
Inheritance Tax
HM Revenue and Customs
BX9 1HT
United Kingdom11GOV.UK. Inheritance Tax: General Enquiries
Stamp Duty Land Tax
SDLT returns and written queries:
BT – Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
United Kingdom12GOV.UK. Stamp Duty Land Tax: Enquiries and Form Ordering
Do not send payments to this address. SDLT payments use a separate process.
Simple Estates
If you’re administering a “simple” estate (valued under £2.5 million at death, with less than £10,000 of total Income Tax and Capital Gains Tax due, and no more than £500,000 in assets sold in any single tax year during administration), you report the estate’s tax by letter at the end of the administration period:
Bereavement Services
HM Revenue and Customs
BX9 2BS
United Kingdom13GOV.UK. Dealing With the Estate of Someone Who’s Died: Reporting an Estate’s Income to HMRC
Leaving the UK
Form P85 tells HMRC about your departure and starts the process for any refund you’re owed. Send it to:
Pay As You Earn
HM Revenue and Customs
BX9 1AS
United Kingdom14GOV.UK. Get Your Income Tax Right if You’re Leaving the UK
Complaints
Write “Complaint” on the front of the envelope and include any reference number from previous HMRC letters.15GOV.UK. Make a Complaint About HMRC The address depends on which part of HMRC you’re complaining about:
- Income Tax and Self Assessment: PAYE and Self Assessment Complaints, HM Revenue and Customs, BX9 1AB
- National Insurance and employer issues: NIC and EO Complaints, HM Revenue and Customs, BX9 1AA
- Debt Management: Debt Management Complaints, HM Revenue and Customs, BX9 1JT
- Compliance checks or HMRC enquiries: Customer Compliance Complaints, HM Revenue and Customs, BX9 2AB
If HMRC doesn’t resolve your complaint, you can escalate to the Adjudicator’s Office, which independently reviews HMRC complaints. You must go through HMRC’s own process first.
The Adjudicator’s Office
PO Box 11222
Nottingham
NG2 9AD16GOV.UK. Contact the Adjudicator’s Office
Courier Deliveries
Couriers like DHL, FedEx, and UPS cannot deliver to BX postcodes or PO Boxes. BX codes are internal HMRC mail routing, not physical locations. Every courier delivery, regardless of which department it’s for, must go to:
HM Revenue and Customs
Central Mail Unit BP5001
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom17GOV.UK. Courier Deliveries to HMRC: PO Box and BX Postcodes
If the courier asks for a recipient phone number, use 0300 200 3300. HMRC sorts the mail internally after delivery.