How to send a letter to HMRC

Find the right department before writing

HMRC uses different postal addresses depending on the topic, including Self Assessment, PAYE and tax credits. There is no single address that should be used for every enquiry. Start with GOV.UK's “Contact HM Revenue & Customs” page, linked below, and choose the subject that matches your question.

Check whether that contact page accepts letters or directs you to an online service, telephone number or another method. If you have received a recent notice, read its reply instructions too. Where instructions appear inconsistent, confirm the correct route rather than guessing. This guide deliberately does not reproduce any HMRC postal address, because the current official instructions should determine where you send your letter.

Check the address again when you are ready

Copy the full postal address from the relevant GOV.UK contact guidance or the instructions for your specific correspondence. Do not substitute an address from an old blog post, a search-result snippet or someone else's tax letter. An address that was appropriate for one tax issue may be wrong for another.

Include the department or team exactly as directed and preserve the complete postcode. If an official reply slip or reference instruction is provided, follow it. Check the address in both your document and the recipient fields before checkout; matching the organisation's name alone is not enough.

Identify yourself and the matter clearly

Include your full name, correspondence address and the relevant taxpayer identifier, such as your National Insurance number or Unique Taxpayer Reference, where appropriate to the enquiry. Add reference numbers from the notice you are answering. Explain whether you are writing about your own affairs or acting in another capacity, and follow any HMRC authorisation requirements.

Use only identifiers relevant to the matter and avoid unnecessary personal or financial information. Do not include payment card details. Check each reference against the original document rather than retyping from memory. A clear identifier helps distinguish your enquiry, but it does not remove the need to use the correct contact route.

Use a date, subject and a specific request

Put a clear date on the letter and use a subject line that identifies the tax topic and relevant period. For example, a subject can describe a query about a Self Assessment notice without making an unsupported claim about the outcome. Refer to the date of the notice or previous correspondence when useful.

In the opening paragraph, say why you are writing. Then set out the relevant facts in order and finish with the action or clarification you want. Separate different questions into short paragraphs. If you are responding to a stated deadline, quote it accurately and check the official instructions about what must arrive, and when.

Organise supporting documents

Mention the documents you are enclosing and explain briefly why each one is relevant. Keep copies of the letter and every attachment together so you can see exactly what you sent. Check official instructions before sending originals; do not assume a print-and-post copy will satisfy a requirement for an original document.

Review all pages, including attachment headings and the final paragraph. Make sure scans are legible and arrange the documents in the intended order before upload.

Allow time and choose the right posting method

Allow time for preparation, printing, posting, postal delivery and HMRC handling. Those are separate stages. Do not assume a letter ordered today has arrived or been processed by HMRC, and do not assume ordinary post meets the requirements of a time-sensitive procedure.

Send Letter Online uses UK second-class postage. It provides no proof of delivery or guaranteed arrival date. Processing and dispatch status is not delivery tracking, and an order confirmation is not proof of posting. If the official procedure requires evidence, a specific delivery method or an urgent response, choose an appropriate alternative rather than relying on this service.

Keep a record for follow-up

Save the final PDF, relevant notices and your own record of correspondence. Note the date you prepared the letter, the contact route checked and the question you asked. Store tax information securely and avoid putting sensitive identifiers into filenames that other people may see.

For follow-up, use current HMRC contact guidance and describe the earlier correspondence. Avoid unnecessary duplicate letters. This guide is not tax or legal advice and cannot determine whether a tax claim or deadline has been satisfied.

Prepare and review your order

Write your letter online or upload a finished document after checking the official destination. Review the address placement, every PDF page, page count and total before payment. Pricing is £2.99 for the first page plus 35p per extra page, including printing, an envelope and UK second-class postage. Start only when ordinary second-class post suits your needs.

Frequently asked questions

Which HMRC address should I use?

Use the topic-specific instructions reached through GOV.UK's Contact HM Revenue & Customs page. We do not supply or choose an HMRC postal address.

Can I obtain proof of delivery through this service?

No. Our ordinary UK second-class postage does not provide proof of delivery or a guaranteed arrival date.

Should I include my NI number or UTR?

Include the identifier relevant to your enquiry and any official reference requested. Follow HMRC's instructions and avoid unrelated sensitive information.

Official guidance

GOV.UK: Contact HM Revenue & Customs — find the current topic-specific contact instructions