HMRC internal manual

Complaint Handling Guidance

CHG915 - Classifying the outcome of complaints: Partially upheld

A case will normally be classified as “partially upheld” if you find some failings (other than very minor ones) over and above those accepted and adequately put right beforehand.

“Very minor” failings are those which are either peripheral to the matters complained about and have little overall impact; or are matters complained about but clearly of very low profile and significance in the context of the wider complaint.


  • A complaint is upheld at tier 1. Part of an overpayment of tax credits is given up, and a payment of £10 made for worry and distress. But the customer remains unhappy and escalates to tier 2 because they believe that all of the overpayment should be written off, and that the amount of £10 for worry and distress was insufficient. At tier 2, you decide that while tier 1 were correct to give up only part of the overpayment, the appropriate amount for worry and distress should be £100 as the impact on the customer was severe and significant and tier 1 had all the information to reach the same conclusion. The complaint as presented to tier 2 is partially upheld.