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HMRC internal manual

Complaint Handling Guidance

Standards of service for dealing with complaints: Your Charter

How we deal with complainants is no different to how we deal with our customers in any other situation. In other words, we aim to live up to all of the commitments set out in Your Charter (external users can find the guidance at under the section “What you can expect from us”. You should therefore be familiar with Your Charter and the principles it commits us to.

By the same token, of course, we expect complainants to live up to their obligations under Your Charter, as set out in “What we expect from you”.