Hmrcs complaints process

If you’ve received a notice from HMRC that you disagree with, or you feel you’ve been treated unfairly, knowing how to complain effectively is important. Whether it’s a tax assessment you believe is wrong, a missed deadline that’s been handled poorly, or dissatisfaction with the service you’ve received, HMRC does have a formal complaints process. As a Worcester-based firm, we’ve helped clients navigate this process countless times, and we want to share practical guidance to help you understand your rights.

Understanding HMRC’s Two-Stage Complaints Process

HMRC operates a two-stage complaints procedure, and it’s worth understanding both before you start. The first stage is the initial complaint, which you should submit directly to HMRC within a reasonable timeframe—ideally within one year of the issue arising, though HMRC may exercise discretion if there are extenuating circumstances.

At this stage, HMRC will acknowledge your complaint within two working days and provide you with a reference number. They’ll then investigate and aim to respond within 20 working days for straightforward matters, though more complex cases may take longer. Your complaint should be clear, detailed, and include relevant documents such as correspondence, receipts, or copies of tax returns.

If you’re unhappy with their response to your first-stage complaint, you can escalate to the second stage by requesting a review within 30 days of receiving their decision. This second review will be handled by a different officer who hasn’t been involved in the original complaint, ensuring a fresh perspective.

What Can You Actually Complain About?

HMRC complaints broadly fall into two categories: complaints about errors in tax decisions and complaints about the service or conduct of HMRC staff.

Tax decision complaints cover matters such as incorrect assessments under self-assessment, errors in tax calculations, or disagreement with an HMRC decision. If you disagree with a tax assessment itself—for example, you believe your tax code is wrong or your PAYE calculation contains an error—you have separate formal appeal rights. This is different from complaining about service; you’d need to use the appeals process for the substantive tax decision.

Service complaints relate to how HMRC has treated you or handled your case. This might include unreasonable delays, unprofessional conduct, poor communication, or failure to process documents. If you’ve experienced a delay exceeding the expected timeframes for a particular service, or if you’ve been given conflicting advice by different HMRC departments, you have grounds for complaint.

Practical Steps to Make Your Complaint Stick

Before submitting a formal complaint, make sure you’ve got your documentation in order. Gather copies of all relevant correspondence, including dates when you contacted HMRC, reference numbers from previous enquiries, and any evidence supporting your position. For self-assessment tax year 2023/24, if you’re complaining about a calculation error, you’ll want copies of your submitted return and any supporting documents.

When you write your complaint, be specific about what went wrong and what outcome you’re seeking. Rather than a vague complaint about poor service, explain precisely what happened, when it happened, and how it affected you. For example: “I submitted my self-assessment return on 10 January 2024; I received no acknowledgement; I contacted HMRC three times between February and April; I was given conflicting information about my tax code.”

Submit your complaint in writing—either online through the HMRC website, by post, or sometimes by email to the relevant department. Get a receipt or reference number and keep copies of everything.

When to Seek Professional Help

If your complaint involves a complex tax matter or you’re unsure about your appeal rights versus your complaint rights, it’s worth getting professional advice. Many complaints about tax decisions could potentially be resolved more effectively through the formal appeal process, and getting this wrong could affect your position.

Additionally, if HMRC’s second-stage response still leaves you dissatisfied, you can escalate to the Financial Ombudsman Service or the Tax Ombudsman (depending on the nature of the complaint), but you’ll need to have completed HMRC’s two-stage process first.

Final Thoughts

The HMRC complaints process is accessible and worth pursuing if you genuinely believe something has gone wrong. Keep your complaint focused, evidence-based, and clear about what you’re unhappy about. Most complaints are resolved at the first stage if they’re well-presented.

For tailored advice, contact Severn Accounting — we’re here to help.