Complaining About HMRC

If you're unhappy with the service you've received from HMRC — such as unreasonable delays, poor communication, or mistakes in how they've handled your case — you have the right to complain. This article explains when to make a complaint, how the complaints process works, and when you can escalate...

When to complain (and when not to)

You should only make a complaint if you're unhappy with the service HMRC provided. Examples include:

Delays in processing your tax affairs
Poor communication or unprofessional behaviour from staff
Mistakes HMRC made in handling your case

Important: Continue to pay any tax you owe while your complaint is being dealt with. If you stop or delay payments, you may face interest charges or penalties.

When to appeal instead

Don't make a complaint if you disagree with a decision HMRC has made about your tax. In these situations, you need to submit an appeal instead:

If you believe a Self Assessment penalty is incorrect, submit an appeal for a late filing or payment penalty
For other tax decisions (including bills, penalties, or decisions about tax relief), request a tax appeal or review

If you make a complaint when you should be appealing, it will take HMRC longer to respond.

Before you make a formal complaint

Consider whether you need to complain at all. You can check when to expect a reply from HMRC for routine matters, or simply contact them through normal channels.

If you're complaining about PAYE or Self Assessment as an individual, you may be able to use the webchat service to resolve your issue before making a formal complaint.

Note: HMRC cannot investigate a complaint that's already being looked at by the Adjudicator's Office or the Parliamentary and Health Service Ombudsman.

How to make a complaint

Complain online

You can complain online through HMRC's digital service. You'll need to sign in (or create sign-in details if you don't already have them). You may need to prove your identity using photo ID like a passport or driving licence.

There are separate online forms for:

Individuals
Businesses
Agents (who must have permission from their client to act on their behalf)

Complain by phone or post

You can also complain by phone or post. When you complain, have ready:

Your National Insurance number, Unique Taxpayer Reference (UTR) or VAT number
Your full name, address, phone number and email address
Details of what happened and when
How you'd like your complaint resolved

If you need extra support

Tell HMRC when you complain if you need extra support because of a health condition or your personal circumstances.

If you want someone else to complain on your behalf, you'll need to authorise them to deal with HMRC for you before they can make a complaint.

The HMRC complaints process

First tier review

HMRC will review your complaint and investigate what happened and what should have happened. They will handle your complaint fairly and confidentially, and won't treat you differently because you've complained.

HMRC will consider refunding any reasonable costs directly caused by their mistakes or delays. This can include:

Postage
Phone charges
Professional fees

Keep your receipts if you want a refund.

Second tier review

If you disagree with the outcome of the first review, you can ask for a second tier review. A different person will review your complaint and look at how it was handled the first time.

The decision from the second tier review is final — you cannot ask HMRC for another review after this.

Escalating to the Adjudicator's Office

If you disagree with HMRC's second tier review decision, you can ask the Adjudicator's Office to review your complaint. HMRC will tell you how to do this.

What the Adjudicator's Office does

The Adjudicator's Office is free and independent of HMRC. It provides an independent review of complaints that HMRC has been unable to resolve.

The Adjudicator can investigate complaints about:

Whether policy and guidance were applied fairly and consistently
Administrative errors including unreasonable delays, mistakes, and poor or misleading advice
How discretion was applied
Staff conduct

Important: You can only ask the Adjudicator's Office to look at your complaint if you've completed both the first and second tier reviews with HMRC. You must contact them within 6 months of HMRC's second tier review decision.

How to contact the Adjudicator's Office

You can contact the Adjudicator's Office:

Online
By phone: 03000 571111
By post: The Adjudicator's Office, PO Box 11222, Nottingham, NG2 9AD

When you contact them, clearly set out your complaint and what you'd like to happen. Provide any evidence to support your complaint and include your telephone number and preferred method of contact.

What happens next

The Adjudicator's Office will:

Advise you what parts of your complaint they can investigate
Request information from HMRC where necessary
Make fair, balanced and impartial decisions based on evidence
If they uphold your complaint, make a recommendation to HMRC
Provide a final written response

Final step: Parliamentary and Health Service Ombudsman

If your complaint is still not resolved after the Adjudicator's Office review, you can ask your MP to refer your complaint to the Parliamentary and Health Service Ombudsman.

Sources

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.