How to complain about HM Revenue & Customs
If you have a complaint about the way that HM Revenue & Customs has dealt with you or your tax affairs, you should first try to decide the exact nature of your complaint.
Point of law
If you are unable to agree with the Revenue & Customs's view of the law on a particular point, the issue is the point of law and should be dealt with under the normal appeals procedure.
HM Revenue & Customs procedures
If your complaint is about HM Revenue & Customs's procedures or dealings with you, you should first write to your tax office clearly setting out your complaint. If you are not satisfied with their response, you can ask for your case to be reviewed by the person in charge of your tax office. Your tax office will tell you the name of the Officer in Charge.
Referral
If you are still not satisfied, you can ask for your case to be referred to the Regional Director who has overall responsibility for your tax office. Ask your tax office for the Regional Director's name. Your next step is to refer your complaint to the Adjudicator, who is an independent arbiter. The Adjudicator can be contacted at:
The Adjudicator's Office
Haymarket House
28 Haymarket
London SW1Y 4SP
telephone: 0207 930 2292
email: adjudicators@gtnet.gov.uk
You can also ask your Member of Parliament (MP) to refer your complaint to the "Ombudsman", like the independent Parliamentary Commissioner for Administration at:
Church House
Great Smith Street
London SW1P 3BW
Telephone: 0171 276 2130
Further details can be found in leaflet COP1 "Putting things right when we make mistakes" and leaflet AO1 "How to complain about HM Revenue & Customs" published by the Adjudicator's Office. These leaflets can be viewed from the HM Revenue & Customs web site.
This page was last reviewed on 03 April 2006. The information may not reflect changes in legislation made after this date.
This is only a guide to your tax position and should not be relied on in place of professional accounting or tax advice. Any calculated figures are illustrative and are based on the data you provided.
