Contacting HMRC by telephone
HMRC have published a list of the information, claims and notifications they will accept from individuals and their agents over the telephone.
For example, HMRC will accept notifications for gift aid and pension plan payments up to a maximum of £5,000 over the telephone for the current and previous tax years. Any other notifications relating to gift aid and pension plans such as where the amounts exceed £5,000 or for carry back relief must be made in writing.
Staff at HMRC contact centres will need to be satisfied that the individual or agent making the call passes the necessary identity checks and that an agent is properly authorised. HMRC will refuse to discuss tax affairs over the telephone with persons who are unable to satisfy HMRC’s identity checks.