HM Revenue and Customs
Printable version

Change of address for service of legal proceedings on HMRC

The official address for service of legal proceedings and pre-action letters in England and Wales on HM Revenue and Customs (HMRC) has changed.

The Civil Procedure Rules require certain documents to be formally served on the address of the General Counsel and Solicitor to HMRC as set out in the Crown Proceedings Act 1947: list of authorised government departments published by the Cabinet Office.

In addition, Annex A of the Pre-Action Protocol on Judicial Review provides that a letter before claim in respect of potential judicial review proceedings relating to HMRC should be sent to both the General Counsel and Solicitor to HMRC and to the address on the letter containing the decision being challenged.

HMRC’s address for both these purposes, which changed on 18 March 2021, is:

General Counsel and Solicitor to HM Revenue and Customs
HM Revenue and Customs
14 Westfield Avenue
London E20 1HZ

Due to coronavirus (COVID-19), HMRC has previously requested that, where possible, new legal proceedings and pre-action letters should be served via email rather than by post.

This is to ensure that, during the pandemic, we can protect our staff by reducing the handling of paper documents where possible.

You can read further details about service by email.

Other correspondence

This address is only for the service of documents required to be served under the Civil Procedure Rules, pre-action letters in respect of judicial review proceedings and correspondence in respect of ongoing legal proceedings.

It should not be used if you want to:

If you need to contact HMRC with a general query about your tax position, please see contact details on GOV.UK.


Check what you need to do


Channel website:

Original article link:

Share this article

Latest News from
HM Revenue and Customs

Protect Confidential Information in Transit