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January 1, 2024HMRC Complaints Procedure
If you wish to formally complain regarding any aspects of the customer service, administrative processes, advice provided or overall treatment you have received from Her Majesty’s Revenue and Customs (HMRC), you have several clearly defined options to log and pursue resolution of your grievance.
As seasoned VAT, payroll and wider tax dispute professionals in the UK, assisting clients across diverse industries nationwide, we are intimately familiar with HMRC's graduated complaints review protocols and can provide expert guidance tailored to your specific situation to progress complaints impacting your tax obligations or rights as a taxpayer.
When Should I Formally Complain to HMRC?
Whilst minor grievances may be addressed via regular communication channels, lodging a formal complaint is recommended when you experience:
- Extended delays receiving responses to reasonable inquiries or unacceptable lag resolving complex tax disputes
- Repeated instances of feeling you have been treated unfairly, disrespectfully, impolitely or discriminatorily by customer service staff
- Being provided substantively incorrect advice or information by HMRC leading to financial loss or hardship
- Failure in getting full access to tax reliefs, rebates, benefits or credits you demonstrate entitlement to
- Fundamental disagreements with specific tax or penalty amount calculations initiated by HMRC despite presenting contrary facts
- Financial loss or avoidable administrative hassles due to proven HMRC errors like missing data, inaccurate records etc
Maintaining detailed chronological documentation around incidents forms a strong foundation when seeking remedial outcomes.
How to Submit a Formal Complaint Directly to HMRC
The primary avenues to lodge formal complaints directly with HMRC's Complaints Resolution Team are:
Online - Registered users can submit complaints via their secure HMRC online portal which may see relatively quicker logged responses. Ensure supplying key details.
By Telephone - Call the published HMRC helpline number associated with the tax complaint topic and clearly request the agent to register a formal grievance for immediate review by the dedicated Complaints Team. Note date/time.
In Writing - Send a letter addressed directly to “Complaints Resolution Team” at the appropriate HMRC regional office clearly laying out chronology, pertinent background tax reference codes, supporting documentation about the source of your dissatisfaction plus desired remedial resolutions. Track delivery.
Be sure to include relevant specifics like your National Insurance number, HMRC correspondence reference codes, copies of written exchanges attempting resolution before complaining formally etc. Actively monitor complaint status through your preferred contact channel.
What to Expect After Lodging a Complaint with HMRC
Once received and logged, HMRC's stated aim is to provide an initial acknowledgement of complaints within 5 working days including a direct point of contact assigned to manage further reviews. You can typically expect:
- Updates on interim responses and expected target timelines for full complaint resolution
- Potential prioritisation if immediate hardships, losses or urgency can be adequately demonstrated
- Compensation consideration if excessive delays, rework or errors in HMRC’s administrative processes are proven
- A 2-stage internal complaints review mechanism with escalation option if dissatisfied with outcomes
If fundamental issues driving the initial protest remain unresolved despite exhausting HMRC's robust internal 2-tier complaints review process, you then have the right to pursue external impartial assessment.
Avenues to Escalate Unresolved Tax Complaints
Under Section 16 of the HMRC Charter, published December 2020, if Complaint Resolution Teams engaged across both initial and follow-on reviews are ultimately unable to reconcile your substantive complaint adequately despite your cooperation, you can request the tax matter be examined at further stages:
HMRC Adjudicator’s Office - Assesses whether HMRC appropriately followed due guidance, policies and procedures in handling the complaint end-to-end. Can recommend fresh remedial actions directly to HMRC but cannot override established tax regulations or legislation. Typically expects complainants to have exhausted HMRC’s own 2 stage review prior to accepting a case.
Parliamentary and Health Service Ombudsman - Carries out independent investigations into administrative shortcomings or injustices that remain uncorrected despite the HMRC Adjudicator's efforts to secure resolution. But will only review disputed tax cases formally escalated to it by the complainant’s local Member of Parliament (MP) - who must be approached as the final arbiter here.
EFF Can Help With HMRC Complaints
Let our seasoned team of VAT, payroll and wider tax experts advise whether your situation merits escalation to these higher authorities and thereafter guide you through the process - leveraging our 20+ years collective expertise successfully resolving high value disputes of this nature.
Make the prudent choice by getting qualified assistance from the start - contact EFF to professionally evaluate your position and options for constructively progressing complaints formally logged with HMRC related to questionable tax decisions. Our priority is always securing fair, lawful and transparent outcomes ultimately aligned to your rights as a taxpayer.
Supplies subject to the 21% standard rate include:
Alcohol
Draft beer
Services like hairdressing
Supplies moving to the new 12% VAT rate include:
Essential foods
Printed magazines and journals
Newspapers
Medicines
Housing
Books, currently taxed at 10%, will be exempt from VAT.
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Author: Klaudia Rydz, Senior VAT Compliance Specialist at EFF