Making a complaint about HMRC service

A complaint about HMRC service should identify the service failure, its effect and the resolution sought, supported by a clear timeline. Keep it separate from any statutory challenge to a tax or penalty decision, which may have its own deadline.

Use the official complaints process and retain earlier responses. A complaint about delay does not itself amend a return or preserve tribunal rights.

Define the service failure clearly

Describe the service issue you want HMRC to investigate: an unreasonable delay, poor communication, inappropriate behaviour or an administrative mistake. Keep it distinct from disagreement with the amount of tax or a penalty decision. HMRC's guidance directs those substantive disputes to the applicable appeal or review process. ^[1] A complaint should therefore explain what went wrong in the handling of the case and how that affected you.

Prepare a brief factual summary before collecting the supporting documents. Identify the relevant tax service, reference and period, then state the action you expected and what actually happened. Avoid making broad allegations about motives where the evidence shows only a missed response or incorrect record. A precise complaint is easier to investigate and gives HMRC a clear opportunity to address the practical problem.

Build a concise chronology with evidence

List the key dates, correspondence, calls and submissions that demonstrate the issue. Link each entry to an original document or contemporaneous note. Include replies that resolved part of the problem as well as unanswered requests. This creates a balanced record and prevents the complaint from appearing to omit relevant steps simply because they do not support every aspect of the criticism.

Where delay is alleged, identify when the information was supplied, any acknowledgement and the follow-up contacts. If HMRC requested further material, show when it was provided. For poor communication, preserve the actual wording or a reliable call note. Keeping a timeline of HMRC correspondence explains how to maintain the correspondence register that supports this work without replacing original documents with a one-sided narrative.

State the resolution and supported costs sought

Explain the practical outcome you want, such as a response to a specified question, correction of an administrative record or an explanation of what happened. If you seek reimbursement of costs, identify them individually and attach receipts or invoices. HMRC says it will consider reasonable costs directly caused by its mistakes or delays, including certain communication or professional costs. ^[1] Consideration is not a guarantee that every claimed amount will be paid.

Separate direct documented expenses from broader frustration or an estimated business impact requiring further explanation. Show the link between the service issue and each cost rather than presenting a round figure without support. Keep any amount relating to disputed tax in a different section. This helps the complaint handler understand what remedy is requested under the service process and what requires another statutory route.

Submit through the official complaints process

Use the appropriate online, telephone or postal route and provide the identifying details HMRC requests. An agent or another person complaining on your behalf needs suitable authority. ^[1] Retain the exact complaint and evidence pack with the submission date. If a reference is issued, use it in later correspondence so the complaint history remains connected rather than being split into several apparently unrelated contacts.

Tell HMRC if health or personal circumstances mean additional support is needed. Keep any agreed communication arrangement in the record. Continue monitoring tax returns, payment dates and appeal deadlines while the complaint is considered. HMRC explicitly says tax payments should continue during a complaint, and delayed payment may lead to interest or penalties. ^[1] Do not treat the complaint itself as a suspension of those obligations.

Review the response and use escalation in order

HMRC's first-tier complaint review can be followed by a second-tier review by a different person if you remain dissatisfied. After both stages, the Adjudicator's Office may consider the complaint through its separate process. ^[1] Keep the responses and explain which points remain unresolved at each stage. Repeating the entire original complaint without addressing the response can obscure the specific reason further review is needed.

For help preparing the chronology and distinguishing service issues from a tax challenge, see Tax penalty appeal preparation. Provide the relevant correspondence and any current decision deadlines. Confirm whether assistance covers drafting a complaint, checking an appeal route or both. The work should leave a clear record of what is being requested through each process, with responsibility for ongoing tax obligations separately assigned.

When the complaint is resolved, verify that any promised action or reimbursement has actually occurred. Retain the final response and evidence of completion. If part remains outstanding, follow up by identifying that specific commitment and date rather than opening a fresh general complaint that loses the connection to the remedy already agreed.

Illustrative scenario

A taxpayer complains about repeated lost correspondence while separately protecting an appeal deadline. The complaint pack sets out dates, copies and the practical effect of the service problem.

Preparation checklist

• Define the service issue
• Provide a dated timeline
• State the requested resolution
• Protect tax appeal deadlines separately