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HMRC internal manual

Shares and Assets Valuation Manual

HM Revenue & Customs
, see all updates

Correspondence and Customer Service: Financial Redress

The Complaints factsheet, available on the HMRC Internet site, broadly sets out the circumstances in which we may reimburse costs incurred as a result of our errors or unreasonable delay. It also sets out the circumstances in which we may make a consolatory payment for worry and distress.

You must refer through your manager, claims for reimbursement of costs arising from our delays or mistakes to the SAV Customer Service Manager. Before you do so, you should acknowledge the claim and explain to whom you are referring it.

You or your manager may be asked to provide a diary of events and comments on the complaint.

This procedure also applies to claims for consolatory payments for worry and distress.

If a complainant does not ask for financial redress, but we have made a mistake or caused a delay, you should think about whether some form of financial redress is due. If you think it might be, in the light of the terms of the appropriate passage of the fact sheet, refer the case to your manager. You should not suggest to the complainant at this stage that costs may be due. If the manager thinks costs or consolatory payments may be due, they should consult the SAV Customer Service Manager.

If a claim is made for remission of interest, see SVM103050.

You should never attempt to trade off costs or interest remission against the value being negotiated for tax purposes.

If a person claims that we have handled a complaint badly, refer the case immediately to the SAV Customer Service Manager.

  Additional Guidance: SVM150000