Complaints, appeals and penalties
How to contact HMRC to complain about a service, and information about how appeals, tribunals and penalties work.
Before complaining to HMRC, you can contact the Personal Tax Query Resolution Service, or Agent Account Managers service. Please note, you cannot log a complaint with HMRC if you have logged a query with the Personal Tax Query Resolution Service.
Contact HMRC as soon as possible if you have a complaint about their service, for example because there were unreasonable delays.
To make a complaint to HMRC on behalf of your client you must be appointed as their tax agent.
If you are complaining about PAYE or Self Assessment, you may be able to use the webchat service to resolve your issue before you make a formal complaint.
You can complain online, by signing in, or by phone or post.
HMRC will review your complaint. They will investigate what happened and what should have happened. This is called a ‘first tier’ review.
Normally, HMRC will contact you within 6 weeks of receiving your complaint. They will tell you the outcome of the first tier review and what the next step is.
If you disagree with the outcome of your complaint, you can ask for it to be reviewed for a second time.
If you or your client disagrees with a decision made by HMRC, in most cases you can appeal against it.
Most disputes are settled between HMRC, you and your client. However, if this is not possible, you and your client can make an appeal to a tribunal. If you do not agree with the tribunal’s decision you can, in some cases, appeal to a specific court or apply for a judicial review.
Understanding how HMRC penalties work can help you to help your clients avoid them.
Each tax or duty has specific rules on penalties for late payment or filing. A penalty can be due if your client does not tell HMRC about a liability to tax at the right time.