General advice on specialist technical areas of taxation

For enquiries on inheritance tax

• Inheritance Tax helpline

For enquiries on non resident trusts, domicile and residence

HMRC Residency
St John’s House
Merton Road
Liverpool
L75 1BB

• Residency helpline

For enquiries on the tax rules applying to charities and Community Amateur Sports Clubs

HMRC Charities
St John’s House
Merton Road
Liverpool
L75 1BB

• Charities helpline

For enquiries on Individual Savings Accounts and the tax deduction scheme for interest

HMRC Savings Schemes Office
St John's House
Merton Road
Bootle
Merseyside
L69 9BB

• ISA helpline

Tel: (Tax Deduction Scheme for Interest): 0845 980 0645

For enquiries on the Child Trust Fund

HMRC Child Trust Fund Office
Waterview Park
Mandarin Way
Washington
NE38 8QG

• Child Trust Fund

For enquiries on reliefs and exemptions available under Double Taxation Treaties and the EU Interest and Royalties Directive

HMRC Residency
Fitz Roy House
PO Box 46
Nottingham
NG2 1BD

• Residency helpline

For enquiries on the tax rules affecting pension schemes

HMRC Pension Schemes Service
Yorke House
PO Box 62
Castle Meadow Road
Nottingham
NG2 1BG

Tel: 0115 974 1600

For enquiries on the taxation of oil companies

Large Business Service, Oil and Gas Sector
22 Kingsway
London
WC2B 6NR

Tel: 020 7438 6358

E-mail: lbsoilandgas.hmrc@gnet.gov.uk

For enquiries on Stamp Duty, Stamp Duty Land Tax and Stamp Duty Reserve Tax

Birmingham Stamp Office
9th Floor
City Centre House
30 Union Street
Birmingham
B2 4AR

• Stamp Taxes helpline

For enquiries on underlying tax

HMRC Underlying Tax Group
Fitz Roy House
Castle Meadow Road
Nottingham
NG2 1BD

Tel: 0115 974 1887

For enquiries on the Enterprise Investment Scheme (EIS), the Corporate Venturing Scheme (CVS) and Venture Capital Trusts (VCTs) and Enterprise Management Incentives (EMI)

• Small Company Enterprise Centre

For enquiries on Research and Development tax credits

Companies dealt with by the Large Business Service should contact their Customer Relationship Manager.

All other companies should contact their nearest R&D specialist unit

For enquiries on Controlled Foreign Companies (CFCs)

HMRC CT & VAT (Outward Investment),
100 Parliament Street
London
SW1A 2BQ

For enquiries on arbitrage

HMRC CT & VAT (Specialist Financial),
100 Parliament Street
London
SW1A 2BQ