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HMRC internal manual

Complaint Handling Guidance

Dealing with complaints: Our attitude to complaints

It is important that we adopt a positive attitude to receiving and dealing with complaints. We must never pre-judge the issue and should always investigate any complaint thoroughly and fairly. Adopting a defensive attitude is rarely helpful and can lead to unnecessary escalation of a complaint. It is important to remember that the complaint is almost certainly not directed at you personally and you are dealing with it on behalf of the Department.