How to Complain to HMRC

The HMRC complaints process covers failures in HMRC's service and administration. You can complain if HMRC has:

• Made an error in processing your tax return, refund, or account
• Given you wrong or misleading advice (whether verbally or in writing)
• Caused an unreasonable delay in processing your return or responding to correspondence
• Lost documents you sent them
• Treated you rudely or poorly
• Caused you to incur unnecessary costs (such as accountant's fees to correct an HMRC error)
• Incorrectly issued a penalty or charge

The complaints process is separate from the tax appeals process. If you disagree with an HMRC decision about how much tax you owe — a tax assessment, a penalty for late filing, or a PAYE coding decision — you need to use the statutory appeals process, not the complaints process. Most tax decisions include an appeal right in the decision letter. See the section on tax error disputes below.

HMRC's complaints process has two tiers:

Tier 1 — Initial complaint: Contact HMRC by phone, online, or in writing. When writing or using the online form, state clearly that you are making a formal complaint, describe the problem and its impact, and specify what you want — an apology, a correction, a refund of costs, or compensation. HMRC should acknowledge your complaint and send a substantive response within 15 working days for most cases.

Tier 2 — Review by a senior caseworker: If you are unhappy with the Tier 1 response, ask for your complaint to be reviewed at Tier 2. A more senior caseworker will review the case independently of the original handler. You should again receive a response within 15 working days. If the Tier 2 response is still unsatisfactory, or if HMRC has failed to respond in time at either tier, you can escalate externally.

You can complain to HMRC online at gov.uk/complain-about-hmrc, by post (HMRC Complaints, BX9 1AB), or by calling the relevant HMRC helpline. Keep records of all correspondence, including call reference numbers.

The Adjudicator's Office is an independent body that investigates complaints about HMRC (and some other government bodies including the Valuation Office Agency and Insolvency Service). You can refer your complaint to the Adjudicator after you have exhausted HMRC's internal complaints process.

The Adjudicator can investigate HMRC's handling of your complaint and can recommend remedial action including:

• An apology and explanation from HMRC
• Correction of HMRC's records
• Reimbursement of costs or financial redress where HMRC's error has caused a financial loss
• A payment to recognise distress or inconvenience

Complain to the Adjudicator online at adjudicatorsoffice.gov.uk. There is no fee for the Adjudicator's service. The Adjudicator's decisions are not legally binding in the same way as a court order, but HMRC generally complies with recommendations. The Adjudicator publishes an annual report detailing the types of cases received and outcomes.

If you believe HMRC has made an error in calculating your tax — for example, an incorrect PAYE code, a disputed self-assessment liability, an incorrect penalty, or a wrong tax credit award — this is dealt with through the statutory appeals process, not the complaints route:

1. Internal review: You can request HMRC carry out an internal review of any appealable decision. This must usually be requested within 30 days of the decision letter. The review is carried out by an HMRC officer not involved in the original decision.
2. First-tier Tribunal (Tax Chamber): If you disagree with the internal review outcome, you can appeal to the independent First-tier Tribunal (Tax Chamber). This is a formal legal hearing but does not require a lawyer — many taxpayers represent themselves. The tribunal's decision is legally binding.
3. Upper Tribunal and Courts: Further appeal on points of law is possible to the Upper Tribunal and higher courts.

For tax disputes, consider seeking advice from a tax adviser, accountant, or the Tax Aid charity (for individuals on low incomes). Citizens Advice can also help you navigate HMRC's appeals process for PAYE and tax credit issues.