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Contacting HMRC during the ongoing lockdown

Contacting HMRC during the ongoing lockdown

HMRC have updated their guidance in various areas to provide digital contact details to be used where they are unable to process post.

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As a result of the ongoing lockdown, HMRC have updated their guidance in various areas to provide digital contact details to be used including for: non-statutory clearance applications, correspondence relating to collective investment vehicles and stamp duty. HMRC have confirmed that they are not processing post for these areas and therefore digital alternatives have been provided. Given the pressure all organisations, including HMRC, are under at the present time, following the latest guidance HMRC have provided in this area will help ensure normal processes operate as smoothly as possibly for all parties.

Contacting HMRC by email
HMRC have introduced electronic communication in a number of areas, where this was not previously in place, including the following:

Stamp duty
HMRC have confirmed that the following documents must be emailed to HMRC as hard copy documents sent by post cannot be processed at this time:

  • Stock transfer forms;
  •  Applications for stamp duty relief when documents effect intra-group transfers of stock or marketable securities;
  • Claims for reliefs and exemptions from stamp duty on paper shares;
  • Requests for opinions about a stamp duty payment or penalty; and
  • Transfer schemes of arrangement where stamp duty or stamp duty reserve tax is payable.

All payments of stamp duty are required to be paid electronically.

Any documents already submitted in hard copy but not yet received back from HMRC will not be processed for some length of time and therefore HMRC are advising that these applications should be resubmitted electronically as detailed in their updated guidance.

Non-statutory clearances
HMRC have now included email addresses for submission of non-statutory clearances in the relevant annex for the type of clearance sought.

Collective Investment schemes
Guidance has been issued for contacting the collective investment schemes team at HMRC with queries. The guidance confirms that the team cannot accept postal correspondence at this time and therefore several email addresses have been provided for enquiries about different types of funds along with a telephone number for those unable to use email.

Corporate Interest restriction
In addition to the above updates HMRC have confirmed to us that, in light of COVID-19, they are currently prepared to accept elections under the Corporate Interest Restriction (CIR) regime made outside a return to the CIR email address.

The elections this applies to are as follows:

  • Public infrastructure elections under Chapter 8 Part 10 TIOPA;
  • Elections affecting the period of account under sections 484(3) & 486 TIOPA; and
  • Election for creditor relationships dealt with on a fair value basis under section 456 TIOPA.

Other areas
For any areas where a digital communication option already existed, for instance treaty clearance applications, this should be used rather than post. For other areas where there is currently no digital communication option we expect HMRC to provide further guidance over the coming weeks.

Contacting HMRC by telephone
Where HMRC have not yet provided an alternative option to corresponding by post, they can still be contacted by telephone from 8am to 4pm Monday to Friday although we understand that all phone lines are very busy.

For further information please contact :

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