Contact HM Revenue and Customs (HMRC) as soon as possible to complain about their service, for example if there have been mistakes or unreasonable delays.
Follow a different process to:
- disagree with a tax decision or a penalty
- complain about serious misconduct by HMRC staff
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
To complain online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you complain.
You cannot complain online if you’re an agent.
Complain by phone or post
You can also complain by phone or post. You will need:
- your National Insurance number, Unique Taxpayer Reference 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 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 not treat you any differently because you’ve made a complaint.
When you complain HMRC will:
- handle your complaint fairly, confidentially and investigate the issues thoroughly
- give you the name and contact details of the person who’s dealing with your complaint
- keep you informed of the progress of your complaint
HMRC will consider refunding any reasonable costs directly caused by their mistakes or delays. Costs can include:
- phone charges
- professional fees
You should keep your receipts if you want a refund.
If you disagree with the outcome of your complaint
You can ask HMRC to look at your complaint a second time. A different customer service advisor will review your complaint and give you a final response.
If you disagree with HMRC’s final response
You can ask the Adjudicator’s Office to look into your complaint. This service is free.
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.
For further information: