HMRC Contact Guide for UK Businesses: Offices, Numbers & How to Deal with Tax Arrears

HMRC has dozens of offices, phone lines, and online portals, and most directors call the wrong one first.

This guide gives you the exact number to call based on what you owe, what stage you are at, and whether you need to negotiate, dispute, or respond to enforcement action.

We compiled this from the calls we make on behalf of directors every week. The main frustration is not that HMRC is unreachable. It is that directors spend 45 minutes in a general queue only to be told they need a different department.

The numbers below are the direct lines. Use them and you will reach the right team on the first call.

Quick Answer: Which HMRC Number Should You Call?

Your situation	Department	Number
Cannot pay a VAT bill	Payment problems: VAT	0300 200 3831
Cannot pay employer’s PAYE	Payment problems: Employer’s PAYE	0300 200 3819
Cannot pay a Corporation Tax bill	Payment problems: Corporation Tax	0300 200 3840
Cannot pay a Self Assessment bill	Payment problems: Self Assessment	0300 200 3820
VAT enquiry or dispute	VAT Helpline	0300 200 3700
PAYE or employer query	Employer Helpline	0300 200 3200
Corporation Tax query	Corporation Tax Helpline	0300 200 3410
Self Assessment query	Self Assessment Helpline	0300 200 3310
Tax investigation or compliance check	Your named officer (on the letter)	Use the number on the letter
Enforcement agent or bailiff visit	HMRC Debt Management	0300 200 3862
Winding-up petition from HMRC	HMRC Solicitor’s Office (on the petition)	Use the number on the petition
General tax query	HMRC General Enquiries	0300 200 3300

We tell directors: if you owe money and want to negotiate, call the payment problems line for the tax you owe. Instalment plans are agreed by HMRC’s payment teams, or online if your business is eligible.

HMRC Payment Problems Lines: The Numbers That Matter Most

VAT 0300 200 3831. Employer’s PAYE 0300 200 3819. Corporation Tax 0300 200 3840. Self Assessment 0300 200 3820. Monday to Friday, 8am to 6pm, closed on bank holidays. HMRC lists them on its payment problems page.

These are the phone lines for Time to Pay (TTP) arrangements, which HMRC now calls payment plans. If your company owes HMRC for VAT, PAYE or Corporation Tax and cannot pay by the deadline, call the line for that tax. If you owe Self Assessment personally as a director, use the Self Assessment line.

The advisers on these lines can agree repayment plans and hold off enforcement while the arrangement is kept to. Interest still runs on the debt during the plan.

We find the best time to call is early morning (8am to 9am) or mid-afternoon (2pm to 3pm). Lunchtime queues are longest. Have your company’s UTR (Unique Taxpayer Reference), VAT number, and a clear picture of what you owe and what you can realistically repay before you dial.

The adviser will ask for a breakdown of your monthly income and expenses to assess whether the proposed repayment schedule is sustainable.

HMRC Debt Management: When Enforcement Has Started

0300 200 3862.

If you have received a notice of enforcement, a warning that HMRC will take control of goods, or a visit from HMRC’s field force, this is the line to call. The Debt Management team handles active enforcement cases and can discuss payment options even after enforcement has been initiated, though the terms are typically less favourable than a proactive TTP arranged before enforcement.

We see directors who receive an enforcement notice and freeze. The worst thing you can do is ignore it. The second worst thing is calling the general helpline instead of the debt management number. Call 0300 200 3862 and speak to someone who can actually pause the enforcement action.

HMRC Tax Investigation or Compliance Check: Named Officer

If HMRC has opened a compliance check or tax investigation, your letter will name a specific HMRC officer with a direct phone number. Use that number, not the general helpline. The named officer manages your case and is the only person who can discuss the specifics.

We advise directors under investigation to respond through an accountant or tax adviser, not directly. The HMRC officer is trained in investigation techniques and may draw conclusions from casual statements that you did not intend. Having a professional handle the correspondence protects you from inadvertent admissions.

HMRC Online Services: What You Can Do Without Calling

Many routine tasks do not require a phone call:

• Business Tax Account (BTA). View your company’s tax position, outstanding liabilities, payment history, and upcoming deadlines at tax.service.gov.uk.
• VAT returns. File and view VAT returns through Making Tax Digital software or the BTA.
• PAYE. Manage PAYE through the PAYE Online service.
• Corporation Tax. File returns through HMRC’s online service or compatible software.
• Payment. Pay any tax bill online via direct debit, bank transfer, or corporate debit card at tax.service.gov.uk/pay.

We recommend checking your BTA before calling about a debt. The online balance is updated daily and may differ from the amount on your last letter. Knowing the exact current balance before you call the Payment Support line makes the TTP negotiation faster and more productive.

When to Stop Calling HMRC and Call an Insolvency Practitioner Instead

HMRC’s Payment Support line can help if the debt is manageable and the business is viable. But there are situations where calling HMRC is not enough:

• HMRC has already served a statutory demand or filed a winding-up petition. You need insolvency advice, not a payment plan.
• The company owes multiple creditors, not just HMRC. A TTP only covers HMRC debts. If you also owe suppliers, landlords, and banks, you need a wider restructuring strategy.
• The company is insolvent. If you cannot pay debts as they fall due across the board, the question is not “how do I pay HMRC” but “should I close or save the company”.
• HMRC has rejected your TTP application. If HMRC will not negotiate, you need professional advice on alternatives.

Company Debt’s licensed insolvency practitioners deal with HMRC debt every day. A free, confidential consultation will tell you whether a TTP is realistic or whether you need a different route.

FAQs on Contacting HMRC