Your first enquiry should be directed to your employer's payroll office, or the person who looks after payroll for your employer. They should be able to give the name and reference of the office, the address and telephone number.

Alternatively, you may find the details on your payslip (although that is not very common) or on any documents that you have received from the tax office, e.g. a P2 Notice of Coding, stating and explaining your current tax code.

If your current or previous employer is a small local business, its affairs, including the tax files of its employees, will probably be handled by the local HM Revenue & Customs (HMRC) office. You can search for the contact details of any HMRC office at www.hmrc.gov.uk/local/individuals/index.htm

If your employer is a national business, its affairs may not be handled by the local tax office. It is likely to be the tax office in the town or city where the company's head office is located. You could search on the HMRC website for the details of that office. That may not work, however, for the largest employers, as their tax offices could be anywhere.

If all else fails, visit your nearest HMRC office by finding the details in the local telephone directory or on the HMRC website and ask for help there. For data protection reasons, they are unlikely to help you unless you can prove who you are, so take some identification with you - your passport is best if you have one.

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