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Miscellaneous payments: enquiries

Call or write to HMRC for help with payments for tax, penalties and enquiry settlements that have a reference beginning with an 'X'.

Phone

Call HMRC for help with payments for miscellaneous tax, penalties and enquiry settlements.

Only use this number for payments not covered in the °Ç¸ç³Ô¹Ï guides for paying HMRC, and if your payment reference starts with an ‘X’.

You can also find out information in your business tax account.

Telephone: 0300 200 3854

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.

Find out about call charges

Post

Write to HMRC for help with payments for tax, penalties and enquiry settlements that have a reference beginning with an ‘X’.

You do not need to include a street name, city name or PO box when writing to this address.

HMRC
DMB 601
BX9 1JH
United Kingdom

Find out the address to use if you’re using a courier instead of Royal Mail.

Guidance

HMRC contacts

Updates to this page

Published 14 May 2025