CECCG13200 - Complaints Handling Procedure: Access to the complaints system

Complaints alleging potential misconduct by HMRC staff can be made:

• face-to-face
• by telephone, or
• in writing by letter or e-mail

Examples of who might receive complaints involving potential misconduct matters include:

• The Manager of the Officer being complained about
• Complaints handling staff
• The Chief Executive’s Office
• A Contact Centre
• A Director
• An Enquiry Centre
• Internal Investigations.

Note: This list is not exhaustive.

Complaints could also be made directly to the Adjudicator's Office, the Parliamentary Ombudsman and the IOPC but these organisations will refer the complaint back to HMRC where HMRC has not had the opportunity to consider them in the first instance.