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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: business records checks: at the visit: complaints

If the customer has a complaint about:

  • the BRC process in general
  • your conduct and professionalism or the manner in which the visit was carried out
  • your judgment

where possible you should try to resolve any disagreement or dispute during the visit. If the dispute cannot be resolved at initial contact, the complaint should be handled using the existing departmental procedures.

HMRC’s Complaints Handling Guidance (CHG) defines a complaint as ‘an expression of dissatisfaction that is not resolved at first contact’ and requires a response. Initial contact means just that, so if a customer disputes something during a BRC visit that cannot be resolved by you, it is a complaint and should be treated as one.

Comprehensive complaints handling guidance can be viewed at:

Local Complaints Guidance

Complaints Handling Guidance

Complaints Factsheet