Corporation Tax: general enquiries
Online
If you need to contact us after you’ve made your electronic payment, you’ll need to allow 3 working days for your payment to reach us.
If you cannot see that the payment has left your bank account, you should contact your bank first.
If you need to try and make the payment again, you should:
- wait 3 working days after your first payment attempt before you try again
- use the same payment reference
Check when you can expect a reply from HMRC
Find out when you can expect to receive a reply from HMRC to a query or request you’ve made.
If HMRC needs to contact you about anything confidential they’ll reply by phone or post.
Ask HMRC’s digital assistant to get a quick answer to your query about:
- accounting periods
- changing any business details
- Corporation Tax repayments
- paying Corporation Tax
Phone
Call HMRC for help with general Corporation Tax enquiries.
You’ll need your 10 digit Unique Tax Reference (UTR) that will be on all letters from HMRC and HMRC online services.
Our advisers cannot give you this reference over the phone.
You can ask for a copy of your Corporation Tax UTR if you do not know it.
If you are a large business, contact your Customer Compliance Manager.
Telephone:
0300 200 3410
Outside UK:
+44 151 268 0571
Opening times:
Monday to Friday: 8am to 6pm
Closed weekends and bank holidays.
You can also find out information in your business tax account.
Best time to call:
Phone lines are less busy between 8:30am and 11am.
Post
Write to HMRC for help with general Corporation Tax enquiries.
If you have a Unique Tax Reference include it in your letter and on the first page of any documents you send.
You do not need to include a street name, city name or PO box when writing to this address.
Couriers should use a different address.
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
If you’re replying to a letter you’ve received about your Corporation Tax, you should use the address on that letter.
HMRC’s peak period for Corporation Tax returns is from December to April.
If you are waiting for a repayment from a claim, do not:
- send in an amended return when the loss carry back claim has already been made on the loss-making accounting period
- submit a duplicate claim in writing
Resubmitting your claim may increase the time for us to review and process your claim.