HM Revenue and Customs (HMRC) has a number of local tax offices or enquiry centres throughout the United Kingdom, which can deal with general tax enquiries. According to the HMRC website most HMRC enquiry centres can offer the following services:
Some tax offices deal with specific matters (for example there are still offices in the Greater London area that mainly deal with compliance or corporation tax).
Additionally, HMRC has several tax recovery offices around the UK, although work has largely been centralised in recent years at the HMRC Cumbernauld office in Glasgow, although National Insurance contributions are dealt with by the Newcastle office.
HMRC also has many offices dealing with specialist tax functions, for example anti-avoidance, audit and pension scheme services, capital taxes, non-residents, charities, enforcement, personal tax international, trusts, VAT, stamp taxes, NIC, large businesses, PAYE, the National Minimum Wage and many more. There are also specialist units for research and development tax credit claims.