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name="contact_groups[]" id="contact_groups-bereavement" value="bereavement" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Bereavement" data-controls="js-search-results-info"><label for="contact_groups-bereavement" class="govuk-label govuk-checkboxes__label">Bereavement</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-campaigns" value="campaigns" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Campaigns" data-controls="js-search-results-info"><label for="contact_groups-campaigns" class="govuk-label govuk-checkboxes__label">Campaigns</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-capital-gains-tax" value="capital-gains-tax" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Capital Gains Tax" data-controls="js-search-results-info"><label for="contact_groups-capital-gains-tax" class="govuk-label govuk-checkboxes__label">Capital Gains Tax</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-change-personal-details" value="change-personal-details" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Change personal details" data-controls="js-search-results-info"><label for="contact_groups-change-personal-details" class="govuk-label govuk-checkboxes__label">Change personal details</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-charities-and-clubs" value="charities-and-clubs" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Charities and clubs " data-controls="js-search-results-info"><label for="contact_groups-charities-and-clubs" class="govuk-label govuk-checkboxes__label">Charities and clubs </label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-child-benefit-and-other-benefits" value="child-benefit-and-other-benefits" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Child Benefit and other benefits" data-controls="js-search-results-info"><label for="contact_groups-child-benefit-and-other-benefits" class="govuk-label govuk-checkboxes__label">Child Benefit and other benefits</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-complaints" value="complaints" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Complaints" data-controls="js-search-results-info"><label for="contact_groups-complaints" class="govuk-label govuk-checkboxes__label">Complaints</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-construction-industry-scheme-cis" value="construction-industry-scheme-cis" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Construction Industry Scheme" data-controls="js-search-results-info"><label for="contact_groups-construction-industry-scheme-cis" class="govuk-label govuk-checkboxes__label">Construction Industry Scheme</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-corporation-tax" value="corporation-tax" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Corporation Tax" data-controls="js-search-results-info"><label for="contact_groups-corporation-tax" class="govuk-label govuk-checkboxes__label">Corporation Tax</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-customs-excise" value="customs-excise" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Customs and Excise" data-controls="js-search-results-info"><label for="contact_groups-customs-excise" class="govuk-label govuk-checkboxes__label">Customs and Excise</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-cymraeg-welsh-6094ad70-f6fd-4e58-8595-be31528391e8" value="cymraeg-welsh-6094ad70-f6fd-4e58-8595-be31528391e8" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Cymraeg / Welsh" data-controls="js-search-results-info"><label for="contact_groups-cymraeg-welsh-6094ad70-f6fd-4e58-8595-be31528391e8" class="govuk-label govuk-checkboxes__label">Cymraeg / Welsh</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-employers" value="employers" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Employers" data-controls="js-search-results-info"><label for="contact_groups-employers" class="govuk-label govuk-checkboxes__label">Employers</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-fraud-reporting-tax-evasion" value="fraud-reporting-tax-evasion" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Fraud and tax evasion " data-controls="js-search-results-info"><label for="contact_groups-fraud-reporting-tax-evasion" class="govuk-label govuk-checkboxes__label">Fraud and tax evasion </label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-income-tax" value="income-tax" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Income Tax" data-controls="js-search-results-info"><label for="contact_groups-income-tax" class="govuk-label govuk-checkboxes__label">Income Tax</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-national-insurance" value="national-insurance" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="National Insurance" data-controls="js-search-results-info"><label for="contact_groups-national-insurance" class="govuk-label govuk-checkboxes__label">National Insurance</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-non-uk-residents" value="non-uk-residents" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Non-UK Residents" data-controls="js-search-results-info"><label for="contact_groups-non-uk-residents" class="govuk-label govuk-checkboxes__label">Non-UK Residents</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-online-services" value="online-services" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Online Services" data-controls="js-search-results-info"><label for="contact_groups-online-services" class="govuk-label govuk-checkboxes__label">Online Services</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-paying" value="paying" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Paying " data-controls="js-search-results-info"><label for="contact_groups-paying" class="govuk-label govuk-checkboxes__label">Paying </label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-pension-schemes" value="pension-schemes" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Pension Schemes " data-controls="js-search-results-info"><label for="contact_groups-pension-schemes" class="govuk-label govuk-checkboxes__label">Pension Schemes </label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-self-assessment" value="self-assessment" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Self Assessment" data-controls="js-search-results-info"><label for="contact_groups-self-assessment" class="govuk-label govuk-checkboxes__label">Self Assessment</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-self-employed" value="self-employed" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Self-employed" data-controls="js-search-results-info"><label for="contact_groups-self-employed" class="govuk-label govuk-checkboxes__label">Self-employed</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-stamp-duty" value="stamp-duty" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Stamp Taxes " data-controls="js-search-results-info"><label for="contact_groups-stamp-duty" class="govuk-label govuk-checkboxes__label">Stamp Taxes </label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-tax-credits" value="tax-credits" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Tax credits" data-controls="js-search-results-info"><label for="contact_groups-tax-credits" class="govuk-label govuk-checkboxes__label">Tax credits</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-tax-on-savings-and-investments" value="tax-on-savings-and-investments" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Tax on savings and investments" data-controls="js-search-results-info"><label for="contact_groups-tax-on-savings-and-investments" class="govuk-label govuk-checkboxes__label">Tax on savings and investments</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-textphone-s" value="textphone-s" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="Textphone" data-controls="js-search-results-info"><label for="contact_groups-textphone-s" class="govuk-label govuk-checkboxes__label">Textphone</label> </li> <li class="govuk-checkboxes__item"> <input type="checkbox" name="contact_groups[]" id="contact_groups-vat" value="vat" class="govuk-checkboxes__input" data-track-category="filterClicked" data-uncheck-track-category="filterRemoved" data-track-action="Topics" data-track-label="VAT" data-controls="js-search-results-info"><label for="contact_groups-vat" class="govuk-label govuk-checkboxes__label">VAT</label> </li> </ul> </fieldset> </div> </div> </div> </div> <div class="facets__tags-block js-mobile-facet-tag-block" data-module="remove-filter"> <span class="govuk-visually-hidden"> 136 contacts </span> <div class="facet-tags"> </div> </div> <button class="app-c-button-as-link facets__clear-link js-clear-selected-filters" type="button"> Clear all filters </button> </div> <div class="facets__footer"> <button class="gem-c-button govuk-button js-close-filters js-show-results" type="submit">Show search results</button> </div> </div> </div> <div class="js-live-search-fallback button__wrapper"> <button class="gem-c-button govuk-button gem-c-button--bottom-margin" type="submit">Filter results</button> </div> </div> </div> <div class="govuk-grid-column-two-thirds js-live-search-results-block filtered-results" role="region" aria-label="Contact HM Revenue & Customs search results" data-analytics-ecommerce data-ga4-ecommerce data-ecommerce-start-index="1" data-list-title="Contact HM Revenue & Customs" data-search-query="" data-module="gem-track-click"> <div id="js-search-results-info" data-module="remove-filter" class="result-info govuk-!-margin-bottom-0"> <div class="govuk-grid-row"> <div class="govuk-grid-column-one-third"> <div class="result-info__header"> <h2 class="gem-c-heading govuk-heading-s govuk-!-margin-bottom-2" id="js-result-count">136 contacts</h2> <button class="app-c-button-as-link app-mobile-filters-link js-show-mobile-filters" data-toggle="mobile-filters-modal" data-target="facet-wrapper" data-track-category="filterClicked" data-track-action="mobile-filter-button" data-track-label=""> Filter <span class="govuk-visually-hidden"> results</span> <span class="js-selected-filter-count"></span> </button> <div data-track-category="filterClicked" data-track-action="skip-Link" data-track-label=""> <a class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print" data-module="govuk-skip-link" href="#js-results">Skip to results</a> </div> </div> </div> <div class="govuk-grid-column-two-thirds subscription-links subscription-links--desktop"> <section class="gem-c-subscription-links govuk-!-display-none-print"> <ul class="gem-c-subscription-links__list gem-c-subscription-links__list--small"> <li class="gem-c-subscription-links__list-item gem-c-subscription-links__list-item--small"> <a class="govuk-link govuk-link--no-underline 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</div> <div id="js-results"> <div class="finder-results js-finder-results"> <ul class="gem-c-document-list gem-c-document-list--no-underline gem-c-document-list--no-top-border-first-child"> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/agent-dedicated-line-debt-management">Agent Dedicated Line: Debt Management</a> <p class="gem-c-document-list__item-description ">Call HMRC if you're an authorised tax agent and need to discuss your client's debts</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/agent-dedicated-line-self-assessment-or-paye-for-individuals">Agent Dedicated Line: Self Assessment or PAYE for individuals</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC about Self Assessment or PAYE if you鈥檙e authorised to act as an agent or tax adviser for your client </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/tax-credits-agent-priority-line">Agent Dedicated Line: tax credits</a> <p class="gem-c-document-list__item-description ">Call HMRC about Tax Credits if you鈥檙e authorised to act as an agent or tax adviser for your client</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/aggregates-levy">Aggregates Levy</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with the Aggregates Levy, including registering for Aggregates Levy, making payments and making returns </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/air-passenger-duty">Air Passenger Duty</a> <p class="gem-c-document-list__item-description ">Email, call or write to HMRC if you're an aircraft operator and need help with Air Passenger Duty, including registering and making payments and returns </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/alcohol-and-tobacco-warehousing-declaration-atwd-online-services-helpdesk">Alcohol and Tobacco Warehousing Declaration</a> <p class="gem-c-document-list__item-description ">Use the online form or call HMRC for help using the ATWD online service</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/alcohol-duties">Alcohol duties: payments</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with paying Beer, Wine and Cider Duty</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/annual-tax-on-enveloped-dwellings-ated">Annual Tax on Enveloped Dwellings</a> <p class="gem-c-document-list__item-description ">Email, call or write to HMRC for help with ATED, including making payments and returns</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/automatic-exchange-of-information-financial-institutions">Automatic Exchange of Information: financial institutions</a> <p class="gem-c-document-list__item-description ">Call HMRC with questions about the Automatic Exchange of Information (AEOI) and to get help submitting an AEOI return</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/bereavement-and-deceased-estate">Bereavement and deceased estate</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with tax after someone dies</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/budd-dal-plant-ymholiadau-cyffredinol">Budd-dal Plant: ymholiadau cyffredinol</a> <p class="gem-c-document-list__item-description ">Cysylltwch 芒 CThEM i gael gwybodaeth am gymhwystra, hawlio Budd-dal Plant a rhoi鈥檙 gorau i鈥檞 gael, newid eich manylion personol, a gwneud cwyn</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/capital-gains-tax-enquiries-for-individuals-employees-and-self-employed">Capital Gains Tax</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with Capital Gains Tax, including general enquiries and how to make payments</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/central-agent-authorisation-team">Central Agent Authorisation Team</a> <p class="gem-c-document-list__item-description ">Write to HMRC for client authorisation using paper form 64-8.</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/the-certificate-of-tax-deposit-scheme-enquiries">Certificate of Tax Deposit scheme: enquiries</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC to get help using the Certificate of Tax Deposit scheme</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/change-your-personal-details">Change your address and personal details</a> <p class="gem-c-document-list__item-description ">Tell HMRC when you change your address or other personal details</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/charities-and-community-amateur-sports-clubs-cascs">Charities and Community Amateur Sports Clubs</a> <p class="gem-c-document-list__item-description ">Contact HMRC if your Charity or Community Amateur Sports Club needs help on Gift Aid, Payroll Giving, tax reliefs, VAT or completing a Company or Self Assessment tax return</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/child-benefit">Child Benefit: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC for information about eligibility, claiming and stopping Child Benefit, changing your personal details and making a complaint</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/child-trust-fund">Child Trust Fund</a> <p class="gem-c-document-list__item-description ">Contact HMRC online to find out where a Child Trust Fund is held, or if your child is terminally ill and you want to take money out of their fund or Junior Individual Savings Account </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/childcare-providers-helpline">Childcare providers </a> <p class="gem-c-document-list__item-description ">Call or write to HMRC if you're a childcare provider and need help with Working Tax Credit</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/childcare-service-helpline">Childcare Service helpline</a> <p class="gem-c-document-list__item-description ">Call HMRC if you need help applying for Tax-Free Childcare, 30 hours free childcare or using your online childcare account</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/climate-change-levy">Climate Change Levy</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with the Climate Change Levy, including registering and making payments and returns</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/complain-about-hmrc-online-services">Complain about HMRC online services</a> <p class="gem-c-document-list__item-description ">Complain to HMRC about their digital and online services</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/construction-industry-scheme">Construction Industry Scheme: general enquiries</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC if you're a contractor or subcontractor within the Construction Industry Scheme for help with queries on the scheme, getting forms and leaflets, and using CIS online</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/construction-industry-scheme-payments">Construction Industry Scheme: payments</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for advice on how to make Construction Industry scheme payments</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/coronavirus-covid-19-helpline">Coronavirus (COVID-19) helpline for businesses and self-employed</a> <p class="gem-c-document-list__item-description ">Contact HMRC if you鈥檙e a business or self-employed, and need help and support with outstanding tax payments due to the coronavirus (COVID-19)</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-forms-ordering">Corporation Tax: forms ordering </a> <p class="gem-c-document-list__item-description ">Use the online form or call HMRC to order Corporation Tax forms</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-enquiries">Corporation Tax: general enquiries</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with general Corporation Tax enquiries</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/group-payments-arrangements">Corporation Tax: Group Payment Arrangements</a> <p class="gem-c-document-list__item-description ">Call HMRC for advice about Group Payment Arrangements</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-payment">Corporation Tax: payments</a> <p class="gem-c-document-list__item-description ">Use online forms to contact HMRC for Corporation Tax multiple payments by CHAPS and to tell HMRC a Corporation Tax payment is not due</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers">Courier deliveries to HMRC: PO box and BX postcodes</a> <p class="gem-c-document-list__item-description ">Use this address if you're a courier for all post items being delivered to a HMRC site that does not accept post, a PO box, or a postcode beginning with BX</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/creative-industry-tax-reliefs">Creative industry tax reliefs</a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with Film Tax Relief, Animation Tax Relief, High-end Television Tax Relief and Video Games Development Relief</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/tax-enquiries-for-crown-servants-abroad">Crown servants abroad: tax enquiries</a> <p class="gem-c-document-list__item-description ">Call HMRC for tax advice if you're a Crown servant living abroad</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/debt-collection-confirm-the-identity-of-hmrc-staff">Debt collection: confirm the identity of HMRC staff</a> <p class="gem-c-document-list__item-description ">Call HMRC to check a visiting debt collector is a genuine HMRC employee</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/deferred-national-insurance-contributions-payments">Deferred National Insurance contributions: payments</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with deferred National Insurance payments if you have more than one job</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/duty-deferment-scheme-general-enquiries">Duty Deferment Scheme </a> <p class="gem-c-document-list__item-description ">Email, call or write to HMRC for help with the Duty Deferment Scheme</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-paye-payment">Employer PAYE and National Insurance: payments</a> <p class="gem-c-document-list__item-description ">Contact HMRC to get help sending payments to HMRC for PAYE Class 1 and Class 1A National Insurance, PAYE late penalties and PAYE Settlement Agreements</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/enquiries-from-employers-with-expatriate-employees">Employers: expatriate employees</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for tax help if you employ non-UK expatriates</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-enquiries">Employers: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC with employer enquiries on PAYE, National Insurance contributions, Statutory Payments, stakeholder pensions and student loan repayments</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employers-how-to-confirm-an-employee-tax-code">Employers: how to confirm an employee tax code</a> <p class="gem-c-document-list__item-description ">Call HMRC to check the tax code of one of your employees</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-minimum-wage-enquiries-and-complaints">Employers: National Minimum Wage enquiries and complaints</a> <p class="gem-c-document-list__item-description ">Contact HMRC with employer enquiries about the National Minimum Wage</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-stationery-and-forms-ordering">Employers: stationery and forms ordering</a> <p class="gem-c-document-list__item-description ">Call HMRC if you're an employer and need a form or publication that you cannot download</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-enquiries-support-for-new-employers">Employers: support for new employers</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for advice if you鈥檙e a new employer or contractor</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/share-schemes-for-employees">Employment related securities</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with employer enquiries on share schemes</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/status-customer-service-team">Employment status </a> <p class="gem-c-document-list__item-description ">Call or write to HMRC to check if you or someone else is classed as employed or self-employed</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/excise-enquiries">Excise and gambling duties enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC with your questions about alcohol, tobacco, fuel and gambling duties and warehousing and moving excise goods</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/excise-movement-and-control-system-emcs-enquiries">Excise Movement and Control System: general enquiries</a> <p class="gem-c-document-list__item-description ">Email or call HMRC for information about the Excise Movement and Control System (EMCS)</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/excise-movement-and-control-system-emcs-online-services-helpdesk">Excise Movement and Control System: online services </a> <p class="gem-c-document-list__item-description ">Call HMRC for help with registration and enrolment on the Excise Movement and Control System (EMCS) online service</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/get-help-from-hmrc-s-extra-support-team">Extra Support Team </a> <p class="gem-c-document-list__item-description ">Ask HMRC for help if you need extra support because of your condition or circumstances, including if you have difficulty using the telephone or need information in another format</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/flooding">Flooding: tax helpline</a> <p class="gem-c-document-list__item-description ">Call HMRC for support if flooding has caused you tax problems</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-a-benefit-thief-online">Fraud: report a benefit thief online </a> <p class="gem-c-document-list__item-description ">If you suspect someone of benefit fraud report them online here</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/general-guarantee-accounts">General guarantee accounts: general enquiries </a> <p class="gem-c-document-list__item-description ">Email, call or write to HMRC if you need help with paying disputed amounts of import duties or VAT, finding out if you can get a general guarantee account or checking your guarantor is approved by HMRC</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk">Get help using VAT online services</a> <p class="gem-c-document-list__item-description ">Use the online form or call HMRC for help with all VAT online services</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/get-help-with-the-coronavirus-job-retention-scheme">Get help with the Coronavirus Job Retention Scheme</a> <p class="gem-c-document-list__item-description ">Call or use our webchat to talk to HMRC about the Coronavirus Job Retention Scheme </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/get-help-with-the-self-employment-income-support-scheme">Get help with the Self-Employment Income Support Scheme</a> <p class="gem-c-document-list__item-description ">Use webchat or phone to contact HMRC to help with the Self-Employment Income Support Scheme</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/get-help-with-the-statutory-sick-pay-rebate-scheme">Get help with the Statutory Sick Pay Rebate Scheme</a> <p class="gem-c-document-list__item-description ">Contact HMRC about any rebate on Statutory Sick Pay</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/get-help-with-the-eat-out-to-help-out-scheme">Get help with the鈥疎at Out to Help Out鈥疭cheme</a> <p class="gem-c-document-list__item-description ">Contact HMRC about the Eat Out to Help Out鈥疭cheme</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/guardians-allowance-helpline">Guardian's Allowance </a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with Guardian's Allowance if you're bringing up a child whose parents have died</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/help-to-save-scheme">Help to Save scheme</a> <p class="gem-c-document-list__item-description ">Call HMRC if you're having problems using the Help to Save service</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries">Imports and exports: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with questions about importing, exporting and customs reliefs</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees">Income Tax: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with questions about Income Tax, including PAYE coding notices and Marriage Allowance, and Class 4 National Insurance and for advice on your savings (including ISAs) and claiming tax back on interest</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/probate-and-inheritance-tax-enquiries">Inheritance Tax: general enquiries</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for advice on Inheritance Tax following a death</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/inheritance-tax-payments">Inheritance Tax: payments</a> <p class="gem-c-document-list__item-description ">Post your Inheritance Tax payment to HMRC, or use the online form to get an Inheritance Tax reference number</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/insurance-premium-tax">Insurance Premium Tax</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with Insurance Premium Tax</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/landfill-tax">Landfill Tax</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with Landfill Tax, including registering and making payments and returns</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/my-campaigns-let-property">Let Property Campaign</a> <p class="gem-c-document-list__item-description ">Call or write for help with HMRC's Let Property campaign, including checking if it applies to you</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/llinell-gymorth-coronafeirws-covid-19-ar-gyfer-busnesau-a-r-hunangyflogedig">Llinell gymorth coronafeirws (COVID-19) ar gyfer busnesau a鈥檙 hunangyflogedig</a> <p class="gem-c-document-list__item-description ">Cysylltwch 芒 CThEM ar 0300 200 1900 os ydych yn fusnes neu鈥檔 hunangyflogedig, a bod angen help a chymorth arnoch mewn perthynas 芒 thaliadau treth sydd heb eu talu oherwydd coronafeirws (COVID-19)</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/llinell-gymorth-y-gwasanaeth-gofal-plant">Llinell Gymorth y Gwasanaeth Gofal Plant</a> <p class="gem-c-document-list__item-description ">Ffoniwch CThEM os oes angen help arnoch i wneud cais ar gyfer Gofal Plant sy'n Rhydd o Dreth, 30 awr o ofal plant yn rhad ac am ddim neu i ddefnyddio'ch cyfrif gofal plant</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/complain-about-hmrc">Make a complaint about HMRC</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC to complain about the service provided</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/mineral-oils-reliefs">Mineral oils reliefs</a> <p class="gem-c-document-list__item-description ">Write or email HMRC if you have approval as a registered dealer in controlled oils and you need to change any of your details</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/miscellaneous-payments-teams">Miscellaneous Payments Team</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with payments for tax, penalties and enquiry settlements that have a reference beginning with an 'X'</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/money-laundering">Money laundering</a> <p class="gem-c-document-list__item-description ">Email HMRC if your business is covered by the Money Laundering Regulations and you have a question about money laundering, or you want to make a money laundering disclosure</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-clearance-hub">National Clearance Hub</a> <p class="gem-c-document-list__item-description ">Contact HMRC with questions about moving third country goods into, out of, or through the EU</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-imports-reliefs-unit">National Import Reliefs Unit</a> <p class="gem-c-document-list__item-description ">Contact HMRC with questions about import customs reliefs</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-numbers">National Insurance numbers</a> <p class="gem-c-document-list__item-description ">Contact HMRC if you have not received your National Insurance number or have lost or forgotten it</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals">National Insurance: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC for changes of details, rates, credits, Statutory Payments, online statements and for help with gaps in your National Insurance contributions</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-non-uk-residents">National Insurance: non-UK residents</a> <p class="gem-c-document-list__item-description ">Contact HMRC for advice on National Insurance and healthcare if you're under State Pension age and live or work abroad</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-yachtline">National Yachtline</a> <p class="gem-c-document-list__item-description ">Call the National Yachtline if you're sailing your yacht or pleasure craft to the UK</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/new-computerised-transit-system-enquiries">New Computerised Transit System</a> <p class="gem-c-document-list__item-description ">Email or call HMRC for help with the New Computerised Transit System, Import Control System, Export Control System and using the online services</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/new-computerised-transit-system-testing-services">New Computerised Transit System: testing services</a> <p class="gem-c-document-list__item-description ">Email HMRC if you're a software developer testing the New Computerised Transit System</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/non-uk-expatriate-employees-expats">Non-UK resident employees </a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for tax advice if you're a non-UK resident and have been employed in the UK for up to 3 years</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/non-uk-resident-entertainers">Non-UK resident entertainers</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for tax advice if you're a non-UK resident entertainer or sportsperson who performs or competes in the UK</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/non-resident-landlords">Non-UK resident landlords</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC to register for the Non-resident Landlord (NRL) scheme or for help if you live outside the UK but have rental property there</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-and-capital-gains-tax-enquiries-for-non-uk-residents">Non-UK residents: Income Tax and Capital Gains </a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with Income Tax or Capital Gains Tax if you live or work abroad</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/non-uk-residents-payment-helpline">Non-UK residents: payment</a> <p class="gem-c-document-list__item-description ">Contact HMRC if you live outside the UK permanently and need help paying your UK tax</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/northern-ireland-corporate-tax-office">Northern Ireland Corporate Tax Office </a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for tax guidance about investing in or expanding your business in Northern Ireland </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/ir35-enquiries">Off-payroll working (IR35)</a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with enquiries about the off-payroll working rules</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/offshore-disclosure-facility-helpdesk">Offshore Disclosure Facility </a> <p class="gem-c-document-list__item-description ">Call HMRC to get advice about the Worldwide Disclosure Facility to make a disclosure for offshore income or assets</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/oil-and-gas-large-businesses">Oil and gas large businesses</a> <p class="gem-c-document-list__item-description ">Write to or fax HMRC for help with general enquiries and Advanced Pricing Arrangements (APAs) applications for large businesses in the oil and gas sectors</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-debit-and-credit-card-payments">Online debit and credit card payment support</a> <p class="gem-c-document-list__item-description ">Call HMRC if you're having problems paying with a debit or credit card - you cannot make payments using this phone number</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/overseas-tax-administrations-help-from-hmrc-experts">Overseas customs and tax administrations: help from HMRC experts</a> <p class="gem-c-document-list__item-description ">Email or write to HMRC if you're an overseas government administration and want advice</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/business-payment-support-service">Payment problems</a> <p class="gem-c-document-list__item-description ">Contact HMRC if you're having problems making a payment</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/pension-scheme-enquiries">Pension schemes</a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with pension scheme queries if you're a pension scheme administrator, pension provider or member of a pension scheme</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/pensions-helpline-contracted-out">Pension schemes: contracted out</a> <p class="gem-c-document-list__item-description ">Email or call HMRC to get help with contracting out of the Additional State Pension from the National Insurance Services to Pensions Industry (NISPI) </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk-pension-scheme-forms-and-returns">Pension schemes: forms and returns</a> <p class="gem-c-document-list__item-description ">Call HMRC for help with filing your pension scheme forms and returns online </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/personal-transport-unit-enquiries">Personal Transport Unit enquiries</a> <p class="gem-c-document-list__item-description ">Call HMRC if you need to enquire about importing an vehicle</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/probate-general-enquiries">Probate: general enquiries</a> <p class="gem-c-document-list__item-description ">Call HMRC for advice on what you need to do to apply for probate</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/repayments-where-to-send-claim-forms">Repayments: where to send claim forms</a> <p class="gem-c-document-list__item-description ">Send Income Tax repayment forms R40 and R43 to this address</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/reporting-fraudulent-emails">Report suspicious HMRC emails, text messages and phone calls</a> <p class="gem-c-document-list__item-description ">Contact HMRC to report a suspicious email, phone call or text message that mentions HMRC</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/seafarers-tax-enquiries">Seafarers: Income Tax</a> <p class="gem-c-document-list__item-description ">Call HMRC with Income Tax enquiries if you work on a ship</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/seafarers-national-insurance">Seafarers: National Insurance</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC with National Insurance enquiries if you are working on a ship or offshore in the oil and gas industry</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/secure-data-exchange-service-sdes">Secure Data Exchange Service (SDES)</a> <p class="gem-c-document-list__item-description ">Call or email HMRC for help with the Secure Data Exchange Service (SDES)</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment-forms-ordering">Self Assessment: forms ordering</a> <p class="gem-c-document-list__item-description ">Call HMRC to order Self Assessment forms </p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment">Self Assessment: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC for advice on Self Assessment and to change your personal details</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment-online-services-helpdesk">Self assessment: online technical support</a> <p class="gem-c-document-list__item-description ">Use the online forms or call HMRC for help with filing your Self Assessment tax return online, or if you have lost your Government Gateway user ID and password</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment-payment">Self Assessment: payments</a> <p class="gem-c-document-list__item-description ">Contact HMRC for advice on how to make Self Assessment payments</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-self-employed">Self-employed: Income Tax</a> <p class="gem-c-document-list__item-description ">Contact HMRC if you're self-employed and have an Income Tax enquiry or need to report changes to your personal details</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-the-self-employed">Self-employed: National Insurance</a> <p class="gem-c-document-list__item-description ">Contact HMRC if you're self-employed and have a National Insurance enquiry, need to report changes to your personal details or to register you have started self employment</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/shares-and-assets-valuation-enquiries">Shares and assets valuations </a> <p class="gem-c-document-list__item-description ">Email or write to HMRC about the valuation of unquoted shares and other assets</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/soft-drinks-industry-levy">Soft Drinks Industry Levy</a> <p class="gem-c-document-list__item-description ">Use the online form or call HMRC to get help with the Soft Drinks Industry Levy, including general enquiries, registering warehouses and changing your details</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/software-developers">Software developers</a> <p class="gem-c-document-list__item-description ">Call or email HMRC to get technical information and support if you're a software developer</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/stamp-duty-land-tax">Stamp Duty Land Tax</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for help with Stamp Duty Land Tax and payments</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/stamp-duty-land-tax-forms-ordering">Stamp Duty Land Tax: forms ordering</a> <p class="gem-c-document-list__item-description ">Use the online form or call HMRC to order Stamp Duty Land Tax forms and payslips</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/stamp-duty-reserve-tax">Stamp Duty Reserve Tax </a> <p class="gem-c-document-list__item-description ">Email, call or write to HMRC for help with Stamp Duty Reserve Tax and payments</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/stamp-duty-enquiries-shares-and-land">Stamp Duty: shares and land</a> <p class="gem-c-document-list__item-description ">Email or call HMRC for help with enquiries about Stamp Duty on shares, and on land and property transactions made before December 2003</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/stamp-taxes-online-services-helpdesk">Stamp Taxes: online services </a> <p class="gem-c-document-list__item-description ">Call HMRC for technical help with filing stamp tax returns online</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/statutory-notices-information-returns">Statutory notices: information returns</a> <p class="gem-c-document-list__item-description ">Email or write to HMRC with questions about statutory notices and get the postal address to send paper returns to</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/statutory-payment-dispute-team">Statutory Payment Dispute Team</a> <p class="gem-c-document-list__item-description ">Phone or write to HMRC if you think your employer is paying you the wrong amount of statutory pay, or if you disagree with their decision not to pay you statutory pay</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helpline-for-debt-management">Taliadau</a> <p class="gem-c-document-list__item-description ">Cysylltwch 芒 CThEM am help gyda thaliadau treth</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/tax-avoidance-getting-out-of-an-avoidance-scheme">Tax avoidance: getting out of an avoidance scheme</a> <p class="gem-c-document-list__item-description ">Email or call HMRC if you're in a tax avoidance scheme and want to leave it</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/tax-credits-enquiries">Tax credits: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC for help with tax credits, or to report changes to your circumstances</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/tax-credits-payment">Tax credits: payments</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC if you have had a 'notice to pay' an overpayment of tax credit and cannot pay the full amount</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk">Technical support with HMRC online services</a> <p class="gem-c-document-list__item-description ">Contact HMRC with technical problems when using HMRC systems, sending forms online, error messages and using HMRC free software and tools</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/treth-enillion-cyfalaf">Treth Enillion Cyfalaf</a> <p class="gem-c-document-list__item-description ">Ffoniwch neu ysgrifennwch at Gyllid a Thollau EM i gael help gyda Threth Enillion Cyfalaf, gan gynnwys ymholiadau cyffredinol a sut i wneud taliadau</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines">Treth Incwm, Hunanasesiad a mwy</a> <p class="gem-c-document-list__item-description ">Cysylltwch 芒 CThEM am help gyda Threth Incwm, Hunanasesiad, credydau treth, Yswiriant Gwladol, TWE a mwy</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/trusts">Trusts</a> <p class="gem-c-document-list__item-description ">Call or write to HMRC for advice about Income Tax and Capital Gains Tax for trusts</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/international-tax-debt">UK residents: EU tax debt</a> <p class="gem-c-document-list__item-description ">Use the online forms, call or write to HMRC if you've been contacted about a tax debt from an EU member state</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-annual-accounting-scheme">VAT: Annual Accounting and Flat Rate Schemes</a> <p class="gem-c-document-list__item-description ">Write to HMRC to change your details if you're in the Annual Accounting or Flat Rate schemes, or want to leave the schemes</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries">VAT: general enquiries</a> <p class="gem-c-document-list__item-description ">Contact HMRC to report changes to your business or ask questions about VAT (including Making Tax Digital for VAT) and Fulfilment House Due Diligence Scheme (FHDDS)</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-insolvency">VAT: insolvency</a> <p class="gem-c-document-list__item-description ">Send your VAT Return to HMRC if you or your business becomes bankrupt or insolvent</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-and-option-to-tax">VAT: option to tax</a> <p class="gem-c-document-list__item-description ">Email, call or write to HMRC for help on deciding how to tax land or buildings for VAT purposes</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-overseas-repayments-for-non-eu-businesses">VAT: overseas repayments for non-UK businesses</a> <p class="gem-c-document-list__item-description ">Contact HMRC about reclaiming VAT paid in the UK if your business is based overseas</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-payments">VAT: payment slips</a> <p class="gem-c-document-list__item-description ">Use the online form or call HMRC to order VAT paying-in slips</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-registration-applications-exceptions-and-changes">VAT: registration applications, exceptions and changes</a> <p class="gem-c-document-list__item-description ">Use online forms or write to HMRC to register for VAT and keep your VAT registration details up to date</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-reliefs-for-disabled-and-older-people">VAT: reliefs for disabled and older people</a> <p class="gem-c-document-list__item-description ">Contact HMRC for information about VAT reliefs available for disabled and older people</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" href="/web/20230306081427/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/high-net-worth-unit">Wealthy Team</a> <p class="gem-c-document-list__item-description ">Call or write to the Wealthy Team if you deal with them but do not know who your relationship manager is, or think you should be dealing with the unit and are not</p> <ul class="gem-c-document-list__item-metadata"> </ul> </li> <li class="gem-c-document-list__item "> <a class="gem-c-document-list__item-title govuk-link" 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