Complain about HMRC (2024)

Contact HM Revenue and Customs (HMRC) as soon as possible if you have a complaint about their service.

This guide is also available in Welsh (Cymraeg).

You can make a complaint if you’re unhappy with the service provided, for example because:

you received a poor service
there were unreasonable delays

Follow a different process to:

You should continue to pay tax while your complaint is being dealt with. If you stop or delay your payments you may be charged interest or penalties.

How to complain

Complain online

If you’re signing in to the service for the first time, you’ll need a Government Gateway user ID and password - if you do not have a user ID, you can create one when you use the service

You can:

Complain by phone or post

You can also complain by phone or post. You’ll need:

your National Insurance number, Unique Taxpayer Reference (UTR) or VAT number
your full name, address and phone number
details of what happened and when
to say how you’d like your complaint resolved

If you need extra support with your complaint

Tell HMRC when you complain if you need extra support with your complaint because of a health condition or your personal circ*mstances.

If you need someone to complain on your behalf

You can ask someone else to complain for you. You’ll need to authorise them to deal with HMRC on your behalf before they can make a complaint for you.

What happens when you complain to HMRC

HMRC will review your complaint. This is called a ‘first tier’ review.

HMRC will tell you:

the name and contact details of the person dealing with your complaint
which stage of the complaints process you’re at and what the next step is

After HMRC has reviewed your complaint, you’ll be told the outcome of the first tier review.

HMRC will not treat you any differently because you’ve made a complaint. They will handle your complaint fairly, confidentially and investigate the issues thoroughly.

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

If you disagree with the outcome of the first tier review

You can ask for your complaint to be reviewed a second time. This is called a ‘second tier’ review. HMRC will tell you how to do this.

A different person will review your complaint and tell you the outcome.

If you disagree with the outcome of the second tier review

You can ask the Adjudicator’s Office to review your complaint. HMRC will tell you how to do this.

This service is free and independent of HMRC.

You can only ask the Adjudicator’s Office to look at your complaint if you’ve had a first and second tier review from HMRC.

If you disagree with the Adjudicator’s Office

You can ask your Member of Parliament to refer your complaint to the Parliamentary and Health Service Ombudsman.

As an expert in tax administration and government processes, I can confidently guide you through the information provided in the article about contacting HM Revenue and Customs (HMRC) with a complaint. My knowledge is grounded in a thorough understanding of tax regulations, government procedures, and the complaint resolution processes involved.

Firstly, it's important to note that the article emphasizes the significance of addressing any concerns or dissatisfaction with HMRC's service promptly. This aligns with standard practices in government agencies to ensure transparency and accountability.

The guide outlines specific situations where you might consider making a complaint, such as receiving poor service or experiencing unreasonable delays. It also distinguishes between filing a complaint and following a different process for disagreements with tax decisions, penalties, or serious misconduct by HMRC staff.

One crucial piece of advice mentioned is the importance of continuing to pay your taxes while your complaint is being addressed. Failure to do so may result in interest charges or penalties.

The article provides three main channels for submitting a complaint:

Complain Online:
- Individuals and businesses can file complaints online.
- First-time users require a Government Gateway user ID and password.
- Individuals need their National Insurance number and two of the specified documents, such as a UK passport, driving license, payslip, or tax-related documents.
Complain by Phone or Post:
- An alternative option for submitting a complaint.
- Requires essential information like National Insurance number, Unique Taxpayer Reference (UTR), or VAT number, along with personal details and a description of the issue.
Additional Support:
- Individuals facing health conditions or specific personal circ*mstances that may require extra support are encouraged to inform HMRC during the complaint process.

If someone else is lodging a complaint on your behalf, they need authorization to act on your behalf.

The article details the complaint resolution process:

First Tier Review:
- HMRC will review the complaint and provide details of the person handling it, the stage of the process, and the next steps.
- The outcome of the first-tier review will be communicated.
Second Tier Review:
- If dissatisfied with the first-tier review, individuals can request a second-tier review, conducted by a different person.
Adjudicator’s Office:
- If still dissatisfied, individuals can approach the Adjudicator’s Office for a free and independent review.
- This step is only possible after completing both first and second-tier reviews with HMRC.
Parliamentary and Health Service Ombudsman:
- If unsatisfied with the Adjudicator’s Office outcome, individuals can seek resolution by asking their Member of Parliament to refer the complaint to the Parliamentary and Health Service Ombudsman.

In conclusion, this comprehensive guide illustrates the multi-tiered approach to handling complaints with HMRC, ensuring fairness, confidentiality, and thorough investigation throughout the process.