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Help with tax problems

This information applies to England, Wales, Scotland and Northern Ireland

Where to get help with a tax problem

Many people find tax matters confusing, but there are ways of getting help. We have listed some of the most common ways of getting help below.

Your employer

If you have a tax problem and you are an employee, you may be able to get help about a tax code or PAYE from your employer.

Useful websites

There are a number of websites that can help with tax problems:

The Low Incomes Tax Reform Group website has useful information for people on a low income. Go to: www.litrg.org.uk
HM Revenue and Customs (HMRC) is the Government department responsible for tax. Its website contains a lot of useful information. Go to: www.hmrc.gov.uk
The GOV.UK website also has tax information for individuals. Go to www.gov.uk. It also has tax information for businesses at www.gov.uk.

Contacting your tax office

If the problem cannot be sorted out by talking to your employer, or looking on a website, the next step is to contact your tax office. Tax offices only deal with telephone and written enquiries and are not open to the public. If you need to see someone face-to-face, you will need to go to a Tax Enquiry Centre.

If you are employed, your tax office is the one that deals with your employer. It may be some distance from where you work. If you know your employer's tax reference number, you can use it to find the telephone number of the correct tax office. Go to the HM Revenue and Customs (HMRC) website at www.hmrc.gov.uk. If you do not know the tax reference number, your employer must give it to you if you ask for it. Or look on your payslip, P45 or P60.

If you are self-employed, or not in employment, your tax office depends on where you live. Look for the contact details on any letters or forms that you have received from HMRC. Alternatively, you will find a tax office locator at: www.hmrc.gov.uk.

When you contact the tax office, you must be ready to quote your national insurance number and your employer's tax reference number.

Going to a Tax Enquiry Centre

You can speak to someone face-to-face at a Tax Enquiry Centre. Most Tax Enquiry Centres are accessible for disabled people and can provide induction loops, magnifiers to help you read the forms and crystal listening devices to help you if you are hard of hearing. If you need a sign language interpreter, or other interpretation services, these can be arranged.

You can find out where your nearest Tax Enquiry Centre is on the HM Revenue and Customs website at: www.hmrc.gov.uk.

To make an appointment to see an adviser at a Tax Enquiry Centre, phone one of the HM Revenue and Customs helplines. Which helpline depends on what your enquiry is about. For a list of helplines, go to the HM Revenue and Customs website at: www.hmrc.gov.uk.

Challenging a tax decision and negotiating with HM Revenue and Customs

If your problem has still not been sorted out, you may wish to challenge it, or negotiate, with HM Revenue and Customs (HMRC) The procedure to follow and the correct office depend on the type of challenge or dispute.

Some of the main procedures are:

appealing, for example, against a calculation of tax liability or a PAYE code A factsheet about appealing against a decision of HMRC is available on the HMRC website at www.hmrc.gov.uk.
seeking a waiver, because of HMRC delays
negotiating tax debts. There is lots of useful information about dealing with tax debts on the Tax Aid website at: www.taxaid.org.uk.
complaining about HMRC conduct. HMRC publishes a charter about what you can expect from them, and what they expect from you. You might find it helpful to look at the charter before you make a complaint. You can find the charter on the HMRC website at: www.hmrc.gov.uk.

When dealing with any query or negotiation, whether in writing, over the phone or in person, remember the following tips:

prepare in advance
make a note of the relevant facts
collect all available evidence
have a clear idea of what outcome you want
make a record of who you speak to and what is said
try to stay calm
say thank you if your contact was helpful and mention any helpful advice you get in any letters you write
be persistent
ask about any appeal process.

For more information about how to challenge or negotiate with HMRC, you should see an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by e-mail, click on nearest CAB.

If you are not satisfied by the outcome or your complaint or negotiation, you may want to take matters further by complaining to the Adjudicator or Ombudsman.

You might also want to consult with a tax charity or specialist tax adviser before you do this.

The Adjudicator's Office

The Adjudicator's Office considers complaints of maladministration by HM Revenue and Customs (HMRC), for example:

excessive delay
errors
discourtesy.

The Adjudicator's Office will not consider:

legal disputes
complaints that have already been investigated by the Parliamentary and Health Service Ombudsman - see below
appeals against property valuations, including appeals against council tax bandings. These should be referred to Valuation Tribunals

For more details, see Council tax.

matters relating to a criminal prosecution during the course of legal proceedings.

A complaint should not usually be referred to the Adjudicator's Office until you have given HMRC a chance to remedy matters. However, in urgent cases, the Adjudicator's Office may offer immediate help without you approaching HMRC first, for example, if there is a risk that any delay might cause irreparable damage. If you do contact the Adjudicator's Office directly, you will be guided through the necessary procedures.

The contact details of the Adjudicator's Office are:

8th Floor
Euston Tower
286 Euston Road
London
NW1 3US

Tel: 0300 057 1111 or 020 7667 1832
Fax: 0300 057 1212 or 020 7667 1830
Website: www.adjudicatorsoffice.gov.uk

The Parliamentary and Health Service Ombudsman

The Parliamentary and Health Service Ombudsman may be able to help with complaints against HM Revenue and Customs if, for example, there has been:

avoidable delay
failure to give appropriate advice
failure to follow proper procedures.

The Ombudsman cannot investigate complaints about government policy or about tax legislation.

If you want to complain to the Parliamentary and Health Service Ombudsman, you must first contact your MP and ask for the matter to be referred.

For more details about the ombudsman, in England, see How to use an ombudsman in England, in Wales, see How to use an ombudsman in Wales, in Northern Ireland, see How to use an ombudsman in Northern Ireland or in Scotland, see How to use an ombudsman in Scotland.

Tax charities

If you can't get a satisfactory answer to your tax problem, a specialist tax charity may be able to help you. This applies if you are on a low income – about £16,000 a year or less. There are two main tax charities:

TaxAid
Tax Help for Older People (TOP).

TaxAid

TaxAid runs a national telephone helpline service and face-to-face advice sessions in London, Birmingham, Manchester and Newcastle. They provide free and independent advice, assistance and advocacy to people who need help with tax or tax debt. They can help with problems about tax allowances, PAYE codes, tax arrears, self-employment, tax returns and HM Revenue and Customs administration and complaints.

You are encouraged to look at their website before contacting them. They may be able to offer you an appointment if you call or email them. Their contact details are:

TaxAid
Tel: 0345 120 3779 (Mon to Fri 10am to 12 noon)
E-mail: info@taxaid.org.uk
Website: www.taxaid.org.uk.

TaxHelp for Older People

TaxHelp for Older People (TOP) is a free confidential service providing tax advice for people over 60 on low incomes who cannot afford to employ a professional tax adviser.

Appointments can be arranged at offices such as at Age UK, or at your local Citizens Advice Bureau. Home visits can be arranged if you are disabled.

Their contact details are:

TaxHelp for Older People
Pineapple Business Park
Salway Ash
Bridport
Dorset
DT6 5DB

Helpline: 0845 601 3321 or 01308 488 066 (Mon to Thurs 9am to 5pm and Fri 9am to 4.30pm)
E-mail: taxvol@taxvol.org.uk
Website: www.taxvol.org.uk

Specialist tax advisers

If your income is too high to qualify for advice from a tax charity, you may need to consult a specialist adviser, who will charge a fee. The following professional bodies will help you find a local specialist:

The Association of Taxation Technicians
1st Floor, Artillery House,
11-19 Artillery Row,
London SW1P 1RT.
Tel: 0844 251 0830
Fax: 0844 251 0831
E-mail: info@att.org.uk
Website: www.att.org.uk

The Chartered Institute of Taxation
1st Floor, Artillery House,
11-19 Artillery Row,
London SW1P 1RT.
Tel: 020 7340 0550 or 0844 579 6700
Fax: 0844 579 6701
E-mail: post@tax.org.uk
Website: www.tax.org.uk

The Institute of Indirect Taxation
Suite G1
The Stables
Station Road West
Oxted
Surrey
RH8 9EE
Telephone: 01883 730658
Fax: 01883 717778
E-mail: enquiries@theiit.org.uk
Website: www.theiit.org.uk

The Institute of Chartered Accountants in England & Wales
Level 1
Metropolitan House
321 Avebury Boulevard
Milton Keynes
MK9 2FZ
Telephone 01908 248100
Fax: 01908 248088
Website: www.icaew.co.uk

The Institute of Chartered Accountants of Scotland
CA House
21 Haymarket Yards
Edinburgh
EH12 5BH
Tel: 0131 347 0100
Fax: 0131 347 0105
E-mail: enquiries@icas.org.uk
Website: www.icas.org.uk

Chartered Accountants Ireland
The Linenhall
32-38 Linenhall Street
Belfast
BT2 8BG

Tel: 028 9043 5840
Fax: 028 9023 0071
Email: ca@charteredaccountants.ie
Website: www.charteredaccountants.ie

The Association of Chartered Certified Accountants
2 Central Quay
89 Hydepark Street
Glasgow
G3 8BW
Telephone: 0141 582 2000
Fax: 0141 582 2222
E-mail: info@accaglobal.com
Website: www.accaglobal.com

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