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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments


Sometimes a dispute is a complaint about HMRC’s service rather than a disagreement about HMRC’s opinion on a matter. A complaint about our service is defined in the Complaints Handling Guidance as an expression of dissatisfaction that is not resolved at initial contact.

If the customer makes a complaint, follow the guidance in the Complaints Handling guidance to resolve the matter.

Disputes about matters for which an appealable decision can be issued are excluded from the definition of a complaint.

Customers may refer complaints or disputes to the Adjudicator, or to the Parliamentary Ombudsman via their Member of Parliament. See DANSP08800 for more information.