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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 http://www.hmrc.gov.uk/factsheets/complaints-factsheet.pdf. There is also further guidance on our website at http://www.hmrc.gov.uk/factsheets/complaints-appeals/