HMRC postal addresses: where to send letters and forms

HMRC uses short addresses with a BX postcode, and you do not need a street name, city or PO box. Write the team name, “HM Revenue and Customs”, the BX postcode and “United Kingdom”. The right address depends on the tax, so check the table below before you post anything.

What are HMRC’s main postal addresses?

These are the addresses HMRC lists for general post on each tax. We checked them on GOV.UK on 6 November 2026.

Each address is laid out the same way. For example, for Corporation Tax:

• Corporation Tax Services
• HM Revenue and Customs
• BX9 1AX
• United Kingdom

Do I need a street name or city?

No. HMRC’s contact pages say you do not need a street name, city name or PO box for a BX address. The BX postcode routes the letter to the right team on its own. Copy the address exactly as GOV.UK shows it, and do not use old street addresses from previous HMRC letters or forms.

Where do I send a Self Assessment cheque?

Send Self Assessment cheques to a separate payments address, not to BX9 1AS. GOV.UK gives these steps:

1. Make the cheque payable to “HM Revenue and Customs only”.
2. Write your 11-character payment reference on the back: your 10-digit UTR followed by the letter K.
3. Include the payslip if HMRC sent you one. Do not fold it or fasten it to the cheque.
4. Post it to HMRC, Direct, BX5 5BD.
5. Allow time for it to reach HMRC by 31 January or 31 July. You can add a letter asking for a receipt.

Paying online is faster and gives you a record. Our guide on how to pay a Self Assessment bill covers bank transfer, card and Direct Debit.

Where does Child Benefit post go?

Child Benefit uses ordinary Newcastle addresses rather than a BX postcode. HMRC lists two:

• Questions and complaints: HM Revenue and Customs, Child Benefit Office, PO Box 1, Newcastle upon Tyne, NE88 1AA.
• Original documents such as passports or birth certificates: HM Revenue and Customs, Child Benefit Office, Washington, Newcastle upon Tyne, NE88 1ZD.

Can I send post to HMRC by courier?

Yes, but not to a BX postcode or PO box. HMRC’s courier page, updated 19 February 2026, says couriers must use:

• HM Revenue and Customs
• Central Mail Unit BP5001
• Benton Park View
• Newcastle Upon Tyne
• NE98 1ZZ
• United Kingdom

If the courier’s paperwork asks for a recipient phone number, HMRC gives 0300 200 3300. Royal Mail tracked or signed-for services to a BX address are not mentioned on the page, so we cannot say whether HMRC signs for them.

Which address applies to you?

Use the address for the tax the letter is about:

• If you are an individual with a tax return query, use Self Assessment, BX9 1AS.
• If you are an employee asking about your tax code, use Pay As You Earn and Self Assessment, BX9 1AS.
• If you run payroll, use PT Operations North East England, BX9 1BX.
• If you are a CIS contractor or subcontractor, use PT Operations, BX9 1BX.
• If your company has a Corporation Tax query, use Corporation Tax Services, BX9 1AX.
• If your business is VAT registered, use BT VAT, BX9 1WR, unless a letter from HMRC gives a different address.
• If you let UK property while living abroad, use Charities, Savings and International 1, BX9 1AU.

What to do now

1. Check the letter you are replying to. If HMRC’s letter gives an address or reference, use that; it may route to a specific caseworker.
2. Put your reference on every page. Include your UTR, National Insurance number, VAT number or PAYE reference.
3. Keep a copy and proof of posting. Ask for a certificate of posting at the Post Office counter.
4. Use online services if you can. Many forms can be sent online, and post takes longer. See the HMRC telephone numbers page if you would rather call.
5. Watch for fakes. Check any payment details against GOV.UK before you pay. Our HMRC scam guide explains the warning signs.

Frequently asked questions

What is HMRC’s main postal address?

There is no single main address. Self Assessment and PAYE post goes to BX9 1AS, VAT to BX9 1WR and Corporation Tax to BX9 1AX.

Is BX9 1AS a real postcode?

Yes. BX postcodes are non-geographic codes that route post straight to an HMRC team, so you do not add a street or city.

Where do I send a paper tax return?

Send it to Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom. The paper return deadline is 31 October after the end of the tax year.

Can a courier deliver to BX9 1AS?

No. Couriers must use Central Mail Unit BP5001, Benton Park View, Newcastle Upon Tyne, NE98 1ZZ.

Where do I send a cheque for my Self Assessment bill?

Post it to HMRC, Direct, BX5 5BD, payable to “HM Revenue and Customs only”, with your UTR and the letter K on the back.