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HMRC internal manual

International Manual

Double Taxation applications and claims: Introduction: Complaints

The complaints factsheet

HMRC welcomes complaints because they provide an opportunity to put things right and to improve our service for all customers in the future.

If a customer is unhappy with any aspect of our service, they should be referred to our complaints factsheet which can be obtained in Enquiry Centres or accessed online at There is also further guidance on our website at