Key takeaways
- HMRC agent services account: How to apply for an HMRC agent services account, what you need, how to link clients with a 21-day authorisation link, and the 18 November 2026 deadline.
- HMRC late payment interest: HMRC late payment interest rises to 8% from 24 November 2026 after the Bank of England raised Bank Rate to 4%.
- HMRC scam calls and texts: HMRC warned in October 2026 of scam texts about cryptoasset declarations.
- HMRC letters to people with significant control: HMRC is writing to people with significant control of companies about their 2025/26 tax return.
- HMRC employer helpline: The HMRC employer helpline is 0300 200 3200, open Monday to Friday, 8am to 6pm.
This section collects our guides to dealing with HMRC: which helpline to call and when, what HMRC’s letters mean, how to use your HMRC accounts and how to spot a scam. Each guide is checked against GOV.UK and dated.
Guides in this section
| Guide | What it covers |
|---|---|
| HMRC agent services account: setting up and linking clients | How to apply for an HMRC agent services account, what you need, how to link clients with a 21-day authorisation link, and the 18 November 2026 deadline. |
| HMRC late payment interest: current rate and how it is worked out | HMRC late payment interest rises to 8% from 24 November 2026 after the Bank of England raised Bank Rate to 4%. How the rate is set and how to work it out. |
| HMRC scam calls and texts: how to tell if contact is genuine | HMRC warned in October 2026 of scam texts about cryptoasset declarations. How to check if an HMRC call, text or email is genuine, and where to report it. |
| HMRC letters to people with significant control: what they mean | HMRC is writing to people with significant control of companies about their 2025/26 tax return. What the letter asks. |
| HMRC employer helpline: PAYE number, hours and common queries | The HMRC employer helpline is 0300 200 3200, open Monday to Friday, 8am to 6pm. Which PAYE line to call, what to have ready and when queues are shortest. |
| HMRC VAT helpline: number, opening hours and what to have ready | The HMRC VAT helpline is 0300 200 3700, open Monday to Friday, 8am to 6pm, quietest 8:30am to 11am. Other VAT numbers and what to have ready before you call. |
| HMRC Self Assessment helpline: number, hours and January queues | The HMRC Self Assessment helpline is 0300 200 3310, open weekdays 8am to 6pm. How long the January queues were, other SA numbers and how to avoid the rush. |
| HMRC Corporation Tax helpline: number and how to get through | The HMRC Corporation Tax helpline is 0300 200 3410, open weekdays 8am to 6pm and quietest 8:30am to 11am. What to have ready, other numbers and key deadlines. |
| HMRC CIS helpline: Construction Industry Scheme contact number | The HMRC CIS helpline is 0300 200 3210, open Monday to Friday, 8am to 6pm. Which CIS number to call, what it can and cannot do, and the monthly return dates. |
| HMRC agent dedicated line: how accountants call about clients | The HMRC Agent Dedicated Line for Self Assessment and PAYE is 0300 200 3311, open 8am to 6pm on weekdays. Who can use it, the debt line, webchat and ARN checks. |
| Is there a free HMRC phone number? 0800 and 0300 explained | HMRC has no free 0800 helpline for tax queries. Its 0300 numbers cost the same as a call to an 01 or 02 number and usually come out of your inclusive minutes. |
| Best time to call HMRC: queue times by day and month | HMRC’s own data shows phone waits are longest in December and July and shortest in March. Monthly queue times for 2025/26 and 2026/27, and how to cut your wait. |
| HMRC employee helpline: tax codes, refunds and pay queries | The HMRC helpline for employees is the Income Tax line, 0300 200 3300, open 8am to 6pm on weekdays. What it covers, what to have ready and how to fix it online. |
| HMRC payment support service: who to call if you cannot pay | HMRC’s payment problems lines by tax: Self Assessment 0300 200 3820, VAT 0300 200 3831, PAYE 0300 200 3819. When to set up a plan online and what to have ready. |
| HMRC online services helpdesk: login and Government Gateway help | The HMRC online services helpdesk is 0300 200 3600, open 8am to 6pm weekdays. What it can fix, what it cannot. |
| How to find your UTR number: five places to look | Your UTR is a 10-digit HMRC tax reference. Find it in the HMRC app, your personal tax account or HMRC letters, or ask HMRC for it. |
| GOV.UK One Login for HMRC: moving from Government Gateway | New HMRC customers have used GOV.UK One Login since 9 February 2026. HMRC aims to move existing users from 2027 and agents by 2030. What to do and who to call. |
| P800 letter explained: refunds and underpayments | A P800 is HMRC’s end of year tax calculation for employees and pensioners. How to claim a refund in 5 working days. |
| HMRC nudge letters: what to do if you receive one | An HMRC nudge letter is not an investigation, but ignoring it can raise your penalty. What the letters are. |
| How to get your SA302 and tax year overview for a mortgage | Print your SA302 tax calculation and tax year overview from your HMRC online account 72 hours after filing. Steps, software and paper routes. |
| HMRC failure to notify penalties: how much and how to reduce them | Register for Self Assessment late and HMRC can charge up to 30% of unpaid tax, or 100% if concealed. The penalty ranges, how disclosure cuts them and appeals. |
| HMRC penalty points: the points-based regime for late returns | HMRC gives one penalty point per late VAT or MTD return and a £200 fine at the threshold of 2, 4 or 5 points. Who it covers. |
| Reasonable excuse: what HMRC accepts for late filing and payment | HMRC accepts a bereavement, hospital stay, serious illness or HMRC system failure as a reasonable excuse, but not lack of money or a missed reminder. The tests. |
| How to pay an HMRC penalty: methods, references and deadlines | Pay an HMRC penalty within 30 days of the notice. The right reference for Self Assessment, PAYE and Corporation Tax penalties. |
| HMRC tax refund: how to claim it and when it will arrive | How to claim an HMRC tax refund from a P800, a Self Assessment return, savings or job expenses, how long each route takes, and the four-year time limit. |
| Simple Assessment letter (PA302): what it means and how to pay | A Simple Assessment (PA302) is an HMRC tax bill you get instead of a tax return. What it means, how to check it, the 60-day query window and how to pay. |
| HMRC Inheritance Tax and trusts helpline: contact details | The HMRC Inheritance Tax helpline is 0300 123 1072 and the trusts line is 0300 322 9640, both open weekdays 9am to 5pm. Addresses. |
| HMRC webchat and digital assistant: when to use them instead | HMRC’s digital assistant runs 24 hours a day and can pass you to a webchat adviser. When to use it instead of the phone, what it can and cannot do. |
| How to get copies of your tax records from HMRC without a SAR | Most HMRC tax records are free to view online: income, tax paid, NI record and SA302s. Where to find each one, the agent route, and when you still need a SAR. |
| How to tell HMRC someone has died: tax steps for executors | Tell HMRC about a death with Tell Us Once or the Bereavement Helpline on 0300 322 9620, then deal with the final tax return, estate income and Inheritance Tax. |
| Contacting HMRC from abroad: international numbers and options | HMRC’s overseas phone numbers for Income Tax, Self Assessment, VAT, employers, National Insurance and more, with opening hours and online options from abroad. |
| HMRC postal addresses: where to send letters and forms | HMRC postal addresses for Self Assessment, PAYE, VAT, Corporation Tax, employers, CIS and National Insurance. |
| HMRC National Insurance helpline: contact number and queries | The HMRC National Insurance helpline is 0300 200 3500, open Monday to Friday, 8am to 6pm. Which NI line to call, what to have ready and what to do online first. |
| HMRC Extra Support team: help if dealing with HMRC is hard | HMRC’s Extra Support team helps people whose health or circumstances make dealing with HMRC hard. Who qualifies, how to reach it and the help it can give. |
| What happens if you ignore a letter from HMRC? | Ignoring an HMRC letter leads to penalties, interest and, for unpaid tax, debt collection or court action. What HMRC can do and how to respond in time. |
| HMRC telephone numbers | Every main HMRC contact number in one place |
| HMRC penalties | How HMRC penalties work and how they are worked out |
| HMRC Time to Pay | Spreading a tax bill with a payment plan |
| HMRC online account | Using your personal and business tax accounts |