HMRC complaints process

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

Introduction

When HMRC has acted mistakenly, unreasonably, disproportionately, unfairly or not in accordance with its published guidance, redress can be sought through an accessible and customer-focused complaints process.

In the right circumstances, HMRC’s complaints process can be used to provide an effective and economical means of seeking redress. This applies across the whole spectrum of taxes work, not just to HMRC investigations or straightforward service delivery failures. It is not a universal panacea, but it is an option that tax advisers should always consider when HMRC has got it wrong or acted unreasonably.

The purpose of this guidance note is to explain how this process can be used effectively. It draws on published case studies provided by the Adjudicator’s annual reports as illustrative examples.

Complaints concerning serious and / or potentially criminal misbehaviour by HMRC staff

Complaints concerning serious and / or potentially criminal misbehaviour by HMRC staff fall outside the scope of HMRC’s normal complaints process.

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Simon Oakes

Simon is a consultant advising on the use of HMRC's complaints process, providing a bespoke service for anyone who is unhappy with how they have been treated and wish to seek redress. He also provides expert opinion on HMRC maladministration. In doing this he draws on the skills and experience gained from a successful career at HMRC where he reached senior levels, holding a variety of policy, technical and front line operational roles, including heading the Adjudicator's Office. In the latter Simon has enjoyed an influential role shaping the wider complaints and redress environment through his membership of the high level steering group overseeing the work of the then Parliamentary Ombudsman on defining the Principles of Good Administration, and the British and Irish Ombudsman Association (BIOA) Working Group on the Principles of Good Complaints Handling.

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