A5.401 Making a complaint

Division A5.4     Complaints

Revised by

For updates affecting this Division please see Part A0 Updates

Complaints procedure

A5.401 Making a complaint

Where a taxpayer does not agree with an HMRC decision, such as HMRC's view of the law, he will generally have a statutory right of appeal and in such cases should follow the appeal and review process (see Division A5.7). Where there is no statutory right of appeal against an action or decision by HMRC or a tribunal, a taxpayer may seek to review the legality of the matter by means of judicial review (see Division A5.3). However, where he is dissatisfied with the way in which HMRC have handled his affairs, he may make a complaint.

A taxpayer may lodge a complaint in one of four ways:


    (a)     to a complaints handler at the HMRC office nearest to his home (see below);


    (b)     to the Adjudicator, if, after referring a complaint to HMRC, he is still dissatisfied with the outcome (see A5.402);


    (c)     to his MP, to take up the complaint either with the office concerned or with Treasury Ministers; the MP may ask the Parliamentary Commissioner for Administration (the Ombudsman) to review a case, if it appears to have been handled improperly by the HMRC (see A5.403). The Ombudsman will normally expect the complaint to have already been considered by HMRC and by the Adjudicator; or


    (d)     in the case of allegations of very serious misconduct by HMRC staff,

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