Guidance

Make a subject access request to HMRC

How to make a subject access request (SAR) to get information that HMRC holds about you.

You have the right to request a copy of the personal information we hold about you. This is known as a subject access request (SAR).

We take our responsibilities for data protection seriously. Our privacy notice explains how we collect and use personal information about you in accordance with data protection law.

»Ê¹ÚÌåÓýappre’s a different way to apply for information about someone who has died. Find out what to do if someone dies and if you need to apply for probate to deal with their estate.

Before making a subject access request

Before making a subject access request, check if the personal information you need is already available to you.

You can access a lot of the information we hold about you without making a subject access request. This includes information for the current tax year and the last 5 years. This can be found in:

Access information as an agent or solicitor

Agents and solicitors can access their client’s personal information from the last 5 years using the Income Record Viewer if the client has given authorisation.

Find out how to:Ìý

Making a subject access request

You should only make a subject access request for information that is not included in the personal tax account, the HMRC app or the Income Record Viewer.Ìý

»Ê¹ÚÌåÓýappre is usually no fee to pay to access your personal information. However, if your request for access is unfounded or excessive we’re lawfully allowed to:

  • charge a reasonable fee
  • refuse your request

You can read more about when your request might be considered unfounded and excessive on the .

What you’ll need to applyÌý

You’ll need to give as much detail as you can about the:Ìý

  • information you need
  • years you need the information for
  • reason for the request (to help us allocate your request to the right team)

You’ll also need to prove who you are. You must let us know your:Ìý

  • full name
  • National Insurance number
  • date of birth
  • current and previous address for the last 5 yearsÌý

You’ll need to make sure you include an:

  • original signature on your written letter to us
  • e-signature when completing the online HMRC consent formÌý

Find out more about what to include in your subject access request on the .Ìý

Ask someone else to helpÌý

You can let us know you give someone permission (for example a solicitor, tax agent or a trusted person) to receive personal information you request from us.Ìý

You’ll need to give us authorisation by:Ìý

  • completing and printing out the Ìý
  • writing a letter, letting us know the information we can send them

You must send the completed HMRC consent form with your letter to the address shown in the ‘How to applyâ€� section.Ìý

How to applyÌý

Apply onlineÌýor by post

You can complete and submit your online or print it and send by post.

You can also send us a letter to ask for information that you could not find in the personal tax account, HMRC app or Income Record Viewer.Ìý

Send your letter to:

SARS/DPU
HM Revenue and Customs
National Insurance Contributions Office
BX9 1AN

Apply by phone or webchatÌý

You can contact HMRC to make a subject access request.

After you’ve appliedÌý

We should reply within one month of receiving your request. However, we may take 3 months to reply if:Ìý

  • we have received several requests from the same personÌý
  • the request is complexÌý

We will send you a letter to let you know if it’s going to take longer to reply.

Updates to this page

Published 14 January 2016
Last updated 13 June 2025 show all updates
  1. Information about downloading and using the HMRC app to locate information has been added.

  2. New sections, ‘Ask someone else to help�, ‘what you'll need to apply� and ‘find information in your personal tax account� have been added.

  3. Overview and Make a SAR to HMRC sections have been updated.

  4. Information about where to send a SAR for Income Tax has been updated.

  5. »Ê¹ÚÌåÓýapp 'Make a SAR to HMRC' apply online section has been updated.

  6. Information about your rights to request personal information, any fees you may have to pay, and how long this may take has been added to the guidance.

  7. Address to send Subject Access Requests has been updated.

  8. Information about making a subject access request for tax credits, Income Tax, Child Benefit, VAT, customs and other records has been added.

  9. »Ê¹ÚÌåÓýapp address to send the subject access request has been updated.

  10. First published.

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