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HMRC internal manual

Inheritance Tax Manual

Communications: Handling of complaints/compliments: Enterprise Complaints and Correspondence System (ECCS)

All formal complaints (IHTM02243) must be registered on the Enterprise Complaints and Correspondence System (ECCS). This is a national database used for collecting statistical information of the number and cause of complaints received by HMRC. From this information reports are produced which feed into the key business targets. So it is important that any formal complaint we receive is registered

Formal complaints, complaints to the Adjudicator, Ministers and the Ombudsman are all recorded on the ECCS database, as are Freedom of Information requests, compliments, claims for reimbursement of costs or payments in respect of worry or distress.

Each section within IHT has a nominated ECCS licence holder, who is able to record information on the ECCS database. All formal complaints and compliments should be referred to your ECCS licence holder for them to record the information. If you are unsure who your nominated ECCS licence holder is, please contact the Customer Service Team.