HMRC telephone helpline

HMRC telephone helpline if you have any questions about your corporation tax, self assessment, VAT, PAYE and payroll compliance, tax credits and so on.

HMRC stands for HM Revenue and Customs. They are the official Tax Authority in the United Kingdom. HMRC provide dedicated telephone helpline for specific tax related subject matters to help businesses and companies to deal with their tax matters efficiently.

Ensure you dial the correct numbers to avoid being transferred from department to department to reach the right person to speak to.

For general help, you may tweet with @HMRCcustomers.

HMRC department contact details

HMRC DepartmentTel Helpline
Self Assessment general enquiriesTelephone:
0300 200 3310
Textphone:
0300 200 3319
Outside UK:
+44 161 931 9070

Postal:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
Tax credits general enquiriesTelephone:
0345 300 3900
Textphone:
0345 300 3909
Outside UK:
+44 02890 538 192

Postal:
Complaints or change of circumstances
Tax Credit Office
HM Revenue and Customs
BX9 1LR
United Kingdom

New tax credit claims
Tax Credit Claims
HM Revenue and Customs
BX9 1HE
Child benefit general enquiriesTelephone:
0300 200 3100
Textphone:
0300 200 3103
Outside UK:
+44 161 210 3086

Postal:
HM Revenue and Customs
Child Benefit Office
PO Box 1
Newcastle Upon Tyne
NE88 1AA
United Kingdom
Income tax general enquiries and Marriage AllowanceTelephone:
0300 200 3300
Textphone:
0300 200 3319
Outside UK:
+44 135 535 9022

Postal:
Pay As You Earn and Self Assessment
HM Revenue an Customs
BX9 1AS
United Kingdom
National Insurance general enquiriesTelephone:
0300 200 3500
Textphone:
0300 200 3519
Outside UK:
44 191 203 7010

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom
Employers general enquiriesTelephone:
0300 200 3200
Textphone:
0300 200 3212
Outside UK:
+44 151 268 0558
Fax:
03000 523 030

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom
VAT general enquiriesTelephone:
0300 200 3700
Textphone:
0300 200 3719
Outside UK:
+44 2920 501 261

Postal:
HM Revenue and Customs
VAT Written Enquiries Team
Portcullis House
21 India Street
Glasgow
G2 4PZ
United Kingdom
Construction Industry Scheme general enquiriesTelephone:
0300 200 3210
Textphone:
0300 200 3219
Outside UK:
+44 161 930 8706

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom

Courier documents to HMRC

Lastly, if you are going to use a courier service to deliver your documents to HMRC with PO Box and BX postcodes.

Please use the address below instead:

HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom

HMRC online service

Broadly, HMRC has dedicated technical support helpline to help with any filing problems you face.

If you have any technical issues please call 0300 200 3600. The number for textphone is 0300 200 3603. If you are calling from outside the United Kingdom call +44 161 930 8445.

VAT margin scheme

VAT margin scheme introduced by HM Revenue and Customs for second hands goods businesses.

You can use the margin scheme if you are selling:

  • Second hands goods
  • Arts
  • Antiques

There are special rules for selling:

  • Used cars
  • Horses and ponies
  • Houseboats and caravans

You cannot use the margin scheme for :

  • precious stones
  • precious metals
  • investment gold
  • item you bought for which you were charged VAT

Calculate the VAT under the scheme

Say, you bought a second hand painting for £20,000 and you sold it for £35,000. Using the margin scheme, you pay VAT at one sixth on the difference (the margin) which is 16.67% thus the VAT amount payable to HMRC is £2,500.

Global Accounting scheme

For high volume and low price items you may use the Global accounting scheme. It is a simplified version of the margin scheme.

Contact HMRC directly if you have any questions about second hands goods VAT scheme.

Other VAT schemes

There are other VAT schemes available for businesses in the United Kingdom. Most popular VAT schemes for small businesses are cash accounting and annual accounting schemes.

VAT cash accounting is beneficial for small businesses who grant credit terms to its customers because your business do not have to pay HMRC before you actually received the cash from your customers.

Whereas for VAT annual accounting your business only have to submit a VAT return once a year.

When not to charge VAT

Company registered for VAT in the United Kingdom must know when to charge and when not to charge Value Added Tax (VAT) to your customers. Generally, you cannot charge VAT on exempt and out of scope products and services.

Out of scope of VAT

Generally, a transaction that is classified as out of scope is excluded from VAT return. This basically mean the transaction is outside the scope of VAT in the United Kingdom. For this transaction, you cannot charge 20% VAT on sales or reclaim any VAT paid to your suppliers.

Examples of transactions classified out of scope of VAT UK are as follows:

  • Where you provide transportation services to a UK and European Unions (EU) customers but the place of the services to be rendered is outside Europe, say in Russia or Malaysia or China or USA.
  • Government statutory fee like London Congestion Charge.
  • Donations to charity.

Zero rated VAT transactions

Selling to customers based in the EU countries are zero rated sales if your customers can provide you with their EU country VAT registration number. In this situation, you put 0% VAT on your sale invoice. This transaction must be included in your VAT return and you must also complete your EC sales List.

You must include your customers’ VAT number on the EC Sales List. Remember to check the EC VAT number for their validity.

Products classified as zero rated in the United Kingdom includes books, newspapers, children’s clothes and shoes and motorcycle helmets. Please do not include these sales in the EC Sales list.

Standard rated VAT

If you are selling to UK customers then you would require to charge VAT on your sales.

An exception is when the services are to be rendered is outside Europe, say a taxi service at Hong Kong airport transfers. This falls under the out of scope category.

Exempt VAT

Some goods and services are exempt from VAT. In other words, no VAT is charged on sales. Examples are insurance, stamps, postage and health care services provided by hospitals.

VAT notice 741/A explains how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the United Kingdom.

VAT annual accounting

VAT Annual Accounting Scheme is suitable for company with annual sales below £1.35 million. If you opt to join VAT annual accounting scheme, your company only file VAT return once a year.

In some circumstances, HM Revenue and Customs may set the estimated VAT liability to be paid based on your previous year VAT return.

Payment options and arrangement with HMRC

Generally, your company simply makes VAT payment by direct debit or other approved electronic payment methods. This include payment online using debit or credit cards.

Your company must specifically request payment options to be on quarterly basis otherwise it will automatically be on monthly basis.

When to file VAT Return

Your company is required to submit your VAT return two months after your accounting year end together with the balance of VAT payment due.

Flexibility of Annual Accounting Scheme

Your company is entitled to request reduction in the interim payments if your sales is well below your previous year.

Your company may request to withdraw from the VAT annual accounting scheme any time by writing to HMRC.

Advantages of VAT Annual Accounting Scheme

  • The scheme provides your company with more predictable cash flow because your company will make regular payments on account throughout the year.
  • Possible cash flow advantage if your annual sales is foreseeable to increase each year.
  • Cut down substantial administrative work because you only need to send in one return per year

Your company must leave the VAT scheme if your annual sales reaching and over £1.6 million.

Other VAT schemes available for business are the VAT flat rate scheme and VAT cash accounting scheme.

VAT cash accounting

VAT cash accounting scheme is suitable for your business, if your annual sales are below £1,350,000.

Under this scheme, you still issue your VAT sale invoice the normal way except you only pay the VAT to HM Revenue and Customs (HMRC) when you received the money from your customers. This VAT scheme can give you significant cash flow advantage.

VAT cash accounting for customers on credit terms

If you allow credit terms to your customers, you do not have to account for VAT on those sales invoices issued in your VAT returns until you have received the monies from your customers. Correspondingly, If your customer never pays you, you never have to pay the VAT over to HMRC. Similarly, you cannot reclaim VAT on your purchases until you have actually paid your suppliers.

Benefits of cash accounting

The benefit of VAT cash accounting is that you do not have to report your sales in your VAT return until your customers paid you. Thus, this would help with your business cash flow.

Usually, under the standard VAT scheme, you account for the sale as soon as you issued the sale invoice. Let say, your VAT quarter ended is 30 June 2019. You issued the sale invoice of £1200 inclusive of VAT on 28 June 2019. The customer has a 30 days credit term with you. Thus he paid you on 30 July 2019.

For the purpose of VAT accounting, in this case, you would include your sale in the VAT return quarter ended 30 June 2019 and pay the sale tax (or input tax) (current standard VAT rate is 20%) of £200 to HM Revenue and Customs first, before you received the money from your customer.

Your business must leave the cash accounting scheme when your taxable turnover is more than £1.6 million.

There are other VAT schemes available for businesses, VAT Flat Rate Scheme and Annual Accounting Scheme.

Seek accountants advice if you have questions about VAT cash accounting scheme.

Check EU VAT number

You are encouraged to check the validity of the EU VAT number of your customers and suppliers on regular basis. Especially before you removing the VAT from your invoice. After all, you would require this information when completing your EC Sales list.

For your information, the abbreviation of EU and VAT stand for European Unions and Value Added Tax respectively.

Generally, how a VAT registered company works is discussed below.

UK VAT number

First of all, you may find your VAT registration number on your VAT registration certificate issued by HM Revenue and Customs (HMRC).
It is made up of 9 digits with two letters GB at the front of the nine digits i.e
GB 111 2222 33.

VAT return

Secondly, you must submit VAT returns with HMRC. This is to avoid your VAT registration number being rendered invalid or cancelled because of non filings. If you require help with preparation and filing of your quarterly VAT returns, our accountants will be more than happy to assist you.

Genuine VAT number

Another reason it’s important to check the EU VAT registration number is to ensure the VAT registration numbers are genuine. With this you can avoid paying for VAT on your goods and services where you are not obliged to. Always remember that only VAT registered businesses are allowed to charge VAT to their customers.

For example, If you paid for VAT on purchases to suppliers that do not have valid VAT numbers you will not be able to reclaim that VAT amount in your VAT return. HM Revenue and Customs would not issue the refund. You lose out in this situation.

So It is important that you verify the VAT number before you either remove it from your sale invoice for EU Customers. Likewise you also check your suppliers who claimed they are VAT registered before you pay them. Especially when the VAT amount involved is considerable. This is to avoid scamming. This practice also create awareness and ensure everyone takes part to make sure VAT compliance function as it should be.

EU customers

UK VAT company registered do not normally charge VAT to customers from European Countries whom can provide valid TVA or VAT numbers.

However, before you remove your VAT amount from your sales invoice, it is strongly recommended you verify the TVA or VAT numbers of your customers. Take note of the VAT number accordingly. You would need this information when completing your EC sales list too.

Invalid VAT registration numbers

In short, If the VAT or TVA numbers appeared to be incorrect, inform your customers or suppliers so they can contact their home country tax office or accountants to verify the situation.

Likewise, If your customers are highlighting to you that your VAT numbers are invalid, contact your accountants as soon as possible if you have one. Otherwise you may contact HM Revenue and Customs VAT helpline for advice. Before you do so

VAT sale invoice

VAT sale invoice is to be sent to your customers once your company has been issued with a certificate of VAT registration from HM Revenue and Customs (HMRC).

Usually bookkeeping software comes with a standard VAT invoice template. If you have not yet found a suitable bookkeeping software for your business, you may create a VAT sale invoice using Microsoft word document or Microsoft excel spreadsheet.

VAT sale Invoice template

Your sale invoice must include the following information:

  • Your VAT numbers
  • The date of supply – the day when the sale occurred.
  • Type of supply – description of your products and services sold to your customers.
  • Invoice reference number – this reference number must be in chronological order.
  • Total invoice amount including the VAT charge.
  • The VAT amount and the percentage added to the selling price must be displayed separately.

Simple layout of VAT sale invoice

Below is the example of standard layout of sale invoice on what information is required of VAT registered company.

Invoice Date: 02 February 20XX

Invoice number: 0000018

Your company name
business address
Telephone and email

Your VAT numbers: GB123456789

NoDescriptionAmount
1Dormant company account filing£250
2Confirmation statement filing£220
Net amount£470
20% VAT£94
Total amount£564

VAT return

Your company is required to submit VAT returns with HMRC.

HM Revenue and Customs will specify your VAT return quarter end date and due date in your VAT registration certificate. Generally, HMRC will set your company to deliver four VAT returns per year, on quarterly basis unless you applied for VAT annual accounting scheme. Subsequently, your company only required to deliver one VAT return per year.

You are to submit your VAT return to HMRC online.

Seek accountants advice or contact HMRC directly if you have any questions filing your VAT return online

Where to send VAT application

Where to send your VAT application when you apply for VAT by post.

Your business is required to register for VAT once your sales reached the VAT registration threshold. You may also register for VAT on voluntarily.

Your VAT application forms must be sent to the dedicated VAT office that deal with VAT registration if you are applying your VAT number by post.

You may appoint an accountant to handle your VAT application or you may apply directly with HM Revenue and Customs.

VAT application by post

Send your VAT application to the following HMRC office.

HMRC VAT Registration Service
Crown House
Birch Street
Wolverhampton
West Midlands
WV1 4JX

If you have any question about registering for VAT and you do not have representing accountants to deal with your application, you may contact VAT helpline on 0300 200 3700 for advice. They may also be able to help you with questions on how to update your VAT details or request for cancellation of your VAT registered status.

Bought a VAT Registered Business

If you have recently bought a VAT registered business and wish to keep the VAT number, your VAT1 and VAT68 forms must be sent to Grimsby VAT office. The full address is as follows:

Grimsby VAT Registration Unit
HM Revenue and Customs
Imperial House
77 Victoria Street
Grimsby DN31 1DB

Cancel VAT

You may Cancel VAT registration with HM Revenue and Customs (HMRC) if you have stop trading or providing vatable goods and services to your customers or your sales falls below the de-registration threshold. You must apply to cancel your VAT within 30 days your business become not eligible to avoid a penalty from HMRC.

VAT stands for Value Added Tax.

De-register for VAT

When working out your taxable sales to determine whether you are eligible to de-register for VAT, the sales amount should exclude VAT. If you are eligible to de-register for VAT, you must submit the Form VAT7 by post to HMRC and giving the reasons for de-registration or do it online.

There are circumstances where your company must cancel your VAT registration. This include:

  1. Where your company no longer selling products or services that subject to VAT.
  2. You have changed original plan and no longer want to sell VAT-taxable products and services.
  3. Selling your company.
  4. Incorporate your sole trading business to limited company. In this case, you must apply for VAT for your limited company separately.
  5. No longer belong to a VAT group
  6. You just unite with a VAT group
  7. You are joining the Agricultural Flat Rate Scheme.

Where to Send your VAT7

Send your completed form VAT7 to HMRC office at the following address:

Grimsby National Registration Service
HM Revenue and Customs
Imperial House
77 Victoria Street
Grimsby
DN31 1DB

For VAT registered businesses based outside UK, the VAT7 form should be sent to:

Non Established Taxable Persons Unit (NETPU)
HM Revenue and Customs
Ruby House
Aberdeen
AB10 1ZP

HMRC accepts your de-registration application, they will send you a confirmation of de-registration and the final VAT return (Form VAT193) to complete.

In circumstances where the period covered in the VAT193 will duplicate a previously submitted VAT return (VAT100), you must exclude any VAT on this return that has already been declared on a previous return.

You must complete the final VAT return form even if you have nothing to declare; in this case you just send HMRC a nil return.

The final VAT return (VAT193) should be returned to:

VAT Controller
VAT Central Unit
BX5 5AT

How to pay HMRC

There are many ways you can pay HM Revenue and Customs (HMRC). Ensure your payment reach HMRC on time to avoid interest on late payment.

Universally, you have to pay HMRC for your self assessment tax, income tax, stamp duty, corporation tax, Value Added Tax (VAT), pay as you earn (PAYE), national insurance contributions (NIC) and late filing penalty.

How to pay HMRC using the following payment methods.

By debit card or credit card

Go to www.tax.service.gov.uk/pay-online

Telephone or Internet banking

You may contact your own bank and provide the banker with the HMRC bank details:

  • Tax amount due
  • Sort code: 08-32-10
  • Account number 12001020
  • Account name: HMRC

Remember to provide the reference as shown on the HMRC payslip, for example, if you are paying for corporation tax please provide the 10 digits unique tax reference numbers. This allows HMRC to allocate the payment to your accounts.

Direct Debit

Go to www.gov.uk/pay-tax-direct-debit to setup a direct debit payment. You must register for HMRC online services before you can setup direct debit payment. Register for HMRC online services are quick and easy and secure.

For example, you may like to setup direct debit if your business is registered for VAT so that HMRC can automatically take the VAT payment due or refund VAT every quarter from/to your business accounts based on the VAT return you submitted. Your accountants can set this up for you.

Post office

Take the HMRC payment slip to any participating Post Office. You may pay by debit card or by cheque. If paying by cheque, please make your cheque payable to Post Office LTD.

Pay by Cheque

If you would like to pay by cheque, please make your cheque payable to HM REVENUE & CUSTOMS ONLY and remember to include your payslip.

Please ensure you affix a correct stamp on your envelop.

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