This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Communications: Handling of complaints and compliments: what is a complaint?

The definition of a complaint is ‘any expression of dissatisfaction by a customer that they are unhappy with the way we have handled their affairs’.

Minor complaints that are settled quickly to the customers’ satisfaction, at the first point of contact, are normally described as informal complaints. Those that are more serious and/or which need the input of a manager are known as formal complaints. Formal complaints are always recorded on the ECCS system (IHTM02253).

A complaint may be made by letter, fax or telephone (IHTM02245).

If you receive a complaint you must follow the procedures (IHTM02244) for dealing with a complaint.