First decide:

Is this a COMPLAINT or an APPEAL?

This is extremely important because they are different legal routes.

A. COMPLAINT = bad service by HMRC

Examples:

• unreasonable delays
• poor customer service
• ignored correspondence
• lost documents
• rude staff
• failure to process repayments
• mistakes handling your case
• poor communication
• failure to respond
• maladministration

Official GOV.UK page:
Complain about HMRC

HMRC says complaints are for service issues like delays, poor communication, or mistakes handling your case.

B. APPEAL = you disagree with a tax decision

Examples:

• wrong tax bill
• penalty is incorrect
• late filing penalty dispute
• incorrect Self Assessment decision
• VAT penalty dispute
• incorrect tax relief refusal
• compliance decision dispute
• Child Benefit decision dispute

Official guidance:
HMRC complaints and appeals collection

If the issue is a decision rather than service quality, use appeal/review—not complaint.

FULL HMRC COMPLAINT PROCESS

STAGE 1 — First Tier Complaint

You complain directly to HMRC first.

You can complain:

• online
• by phone
• by post

Official page:
Make a complaint about HMRC

HMRC calls this the “first tier review.” They investigate what happened and what should have happened.

OPTION 1 — COMPLAIN ONLINE

Use your Government Gateway / HMRC account:

HMRC online complaint service

You may need:

• National Insurance number
• UTR
• VAT number
• reference numbers
• dates
• full complaint details
• what resolution you want

OPTION 2 — COMPLAIN BY PHONE

Official HMRC complaint contact page:
HMRC complaint contact numbers

Income Tax

0300 200 3300

Self Assessment

0300 200 3310

National Insurance

0300 200 3500

Child Benefit

0300 200 3100

VAT / Customs / Excise

0300 200 3700

Tax Credits

0300 322 9129

Most lines:
Monday–Friday, 8am–6pm (tax credits 8am–5pm)

OPTION 3 — COMPLAIN BY POST

Write:

“COMPLAINT” clearly on the envelope

Include:

• full name
• address
• NI number / UTR / VAT number
• reference number
• what happened
• dates
• financial loss
• what you want fixed

HMRC says to include how you’d like your complaint resolved.

https://www.gov.uk/complain-about-hmrc

SPECIAL POSTAL ADDRESSES

Debt Management complaints

Debt Management Complaints
HM Revenue and Customs
BX9 1JT
United Kingdom

Compliance Check / HMRC Enquiry complaints

Customer Compliance Complaints
HM Revenue and Customs
BX9 2AB
United Kingdom

Official source: HMRC postal complaint addresses

HMRC ONLINE SERVICES COMPLAINTS

For:

• login failures
• Government Gateway problems
• portal errors
• online filing failures

Official page:
Complain about HMRC online services

Postal address:

HMRC Digital Services
Complaints Unit
S1755
Newcastle
NE98 1ZZ
United Kingdom

STAGE 2 — Second Tier Review

If you disagree with Stage 1 outcome:

Ask for:

SECOND TIER REVIEW

A different HMRC officer reviews:

• your complaint
• how Tier 1 handled it

HMRC says this is final inside HMRC.

You can request it:

• online
• by post using the address they provide

Official page:
Second tier review details

STAGE 3 — Adjudicator’s Office

If still unresolved:

Escalate to:

The Adjudicator’s Office

This is:

• free
• independent of HMRC

Official page:
The Adjudicator’s Office

IMPORTANT:

You usually must complete:

First Tier + Second Tier

before the Adjudicator will investigate.

STAGE 4 — Parliamentary and Health Service Ombudsman

Final escalation:

Parliamentary and Health Service Ombudsman (PHSO)

Official site:
Parliamentary and Health Service Ombudsman

IMPORTANT:

You usually need:

Your MP to refer the complaint

This is called the MP filter.

Find your MP:
Find Your MP

APPEAL ROUTE (Decision Challenge)

If the issue is the tax decision itself:

Use:

Internal Review / Statutory Review

or

Direct Tribunal Appeal

depending on the decision.

Official guidance:
Disagree with a tax decision or penalty

TAX TRIBUNAL

Appeals go to:

First-tier Tribunal (Tax Chamber)

Examples:

• penalties
• VAT disputes
• assessments
• tax decisions
• compliance decisions

Official page:
Appeal to the tax tribunal

IMPORTANT DEADLINES

Often:

30 days

from the decision letter

for many appeals.

Always check your HMRC decision letter.

Late appeals can sometimes be accepted but are harder.

SERIOUS MISCONDUCT BY HMRC STAFF

Examples:

• corruption
• discrimination
• abuse of power
• deliberate misconduct
• serious professional wrongdoing

Official page:
Complain about serious misconduct by HMRC staff

This is separate from ordinary complaints.

What You Should Ask For

Always request:

• correction of records
• cancellation of penalties
• refund of charges
• compensation
• repayment of professional fees
• reimbursement of postage/phone costs
• apology
• written maladministration finding
• urgent review
• suspension of enforcement while complaint is investigated

HMRC may refund reasonable costs caused by their mistakes or delays.

https://www.gov.uk/browse/tax/dealing-with-hmrc

VERY IMPORTANT RULE

Always send COPIES, not original documents, in case they are not returned.

Never send originals unless specifically required.

Keep:

• proof of posting
• screenshots
• receipts
• accountant invoices
• call logs
• reference numbers
• copies of letters
• complaint timeline

This is critical.

Strong Advice

For serious HMRC disputes:

Use BOTH

complaint route + appeal route

where appropriate.

Many people wrongly use only one.

Often you need both.