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If you think HMRC has made a mistake, treated you unfairly, or caused unreasonable delays in dealing with your tax matters, you can make a formal complaint. Doing so helps ensure that taxpayers and businesses are treated fairly and that HMRC is held accountable for poor service. Keep in mind that complaints are not the same as appeals against tax decisions, which have their own separate process. In this article, we explain how to complain to HMRC, what to expect, and what you can do if you are not happy with the outcome.
Who Can Make a Complaint and How to Start
Both individuals and businesses can complain to HMRC. You can do this online through the Government Gateway, by phone, or by post. From 2026, the preferred method will be online via your HMRC account, which allows you to track your complaint and receive confirmation once it has been submitted. An authorised representative, such as a tax adviser, accountant, solicitor, friend, relative, or voluntary organisation (for example, Citizens Advice Bureau, TaxAid, or Tax Help for Older People), can also make a complaint on your behalf. However, the representative must first be authorised by HMRC. It is best to submit your complaint soon after the issue arises so HMRC can easily locate the relevant records and respond more effectively.
Remember, you cannot use the complaints process to dispute how much tax you owe, challenge penalties, or report serious misconduct by HMRC staff. These issues must be dealt with through appeals, internal disciplinary procedures, or legal action.
Continuing to Pay Tax While Complaints Are Ongoing
Even if you are unhappy with how HMRC has handled your case, you must continue to pay your tax and file returns on time. Stopping payments while your complaint is under review could lead to additional interest charges and penalties. The complaints process is separate from HMRC’s collection powers, and withholding payments will not strengthen your case.
How HMRC Handles Complaints
HMRC states that when a complaint is made, it will aim to resolve the issue quickly and fairly. You will not be treated differently for making a complaint, and your case will be handled confidentially. HMRC will provide you with the name and contact details of the person dealing with your complaint and will keep you informed of progress. In some cases, HMRC may offer refunds or compensation for reasonable costs caused by its mistakes or delays, such as postage costs, professional fees, or distress. Compensation is not guaranteed and depends on the circumstances of each case.
If the first person you speak to cannot resolve the problem, your complaint will be passed to a Customer Service Adviser. You can also ask to speak to a Customer Service Adviser right away if you prefer.
A clear and well-supported complaint is more likely to be resolved quickly. Include your full name, address, and any relevant HMRC reference numbers, such as your Unique Taxpayer Reference (UTR) or National Insurance number. Add a summary of what happened and when, who was involved (if known), how HMRC’s actions affected you or your business, and what you would like HMRC to do to fix the issue. Providing copies of correspondence, timelines, or other evidence of delays can help HMRC investigate your complaint more efficiently.
If You Disagree with HMRC’s Response
If HMRC’s first review does not resolve your complaint, you can ask for a second independent review by another HMRC complaints officer. This is called a “Stage Two” review. The new officer will reconsider your case and send you a final response letter explaining HMRC’s decision. If you are still not satisfied after HMRC’s final response, you can escalate your complaint to the Adjudicator’s Office. The Adjudicator’s Office is independent of HMRC and investigates complaints about poor handling, mistakes, delays, or unfair treatment. This service is free and does not affect your right to challenge HMRC decisions through the tax tribunal.
If you remain dissatisfied after the Adjudicator’s decision, you can ask your Member of Parliament (MP) to refer your case to the Parliamentary and Health Service Ombudsman (PHSO). The Ombudsman checks whether HMRC acted properly and fairly. While this process can take several months, it provides an impartial, independent review of HMRC’s actions.
Updated Process and Service Standards (2026)
Starting in 2026, HMRC has improved its digital complaints service and aims to respond to most complaints within 15 working days. More complex cases may take longer, but HMRC must keep you updated on progress. You can check the latest service standards and complaint statistics on HMRC’s website. The HMRC Charter Annual Report and the Adjudicator’s Office Annual Review also outline how complaints are handled and highlight recurring issues such as delays in correspondence, errors in PAYE records, and confusion in self-assessment or VAT cases.
Alternative Routes and Practical Advice
Before submitting a formal complaint, try contacting HMRC’s helpline or your tax adviser to see if the issue can be resolved informally. Many problems, such as delays in refunds or updating records, can often be fixed without a formal complaint. However, if you have suffered serious inconvenience, costs, or distress, submitting a formal complaint is appropriate. If your issue concerns how much tax you owe, use HMRC’s appeal and review process instead of the complaints route. .
Key Takeaway
You have the right to complain to HMRC if you believe you have been treated unfairly, faced unreasonable delays, or suffered financial loss because of HMRC’s actions. Complaints can be made online, by phone, or in writing. You can also authorise a professional representative, such as a tax accountant, to handle the process on your behalf. Always include full details and evidence to support your complaint, continue meeting your tax obligations while your case is under review, and be prepared to escalate the matter to the Adjudicator’s Office or the Parliamentary Ombudsman if necessary.
Professional Advice and Support
At Tax Accountant, we help individuals and businesses across the UK prepare and manage HMRC complaints effectively. Our team understands how to structure complaints clearly, escalate cases appropriately, and protect your rights throughout the process. Whether you are facing delays, penalties, or administrative mistakes, we can guide you through each step and ensure your complaint is handled professionally. Book a consultation today to discuss your case and receive practical, expert advice on resolving disputes with HMRC.