Contact HM Revenue and Customs (HMRC) as soon as possible to complain about their service.
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
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’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 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:
- phone charges
- professional fees
Keep your receipts if you want a refund.
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.