Commentary

A6.802 Complaints and redress

Administration and compliance

A6.802 Complaints and redress

A6.802 Complaints and redress

Following tax enquiries, taxpayers may feel dissatisfied or disgruntled, believing either that they have not been properly advised by their tax advisers or that HMRC have been unduly overbearing or even vindictive in their handling of the case. A complaint about HMRC's conduct is far more likely to be taken seriously when the adviser can point to HMRC's own codes of practice and show that they have not been applied1.

The taxpayer may lodge a complaint in one of three ways:

  1.  

    (1)     to a complaints handler at the HMRC office nearest to his home see A5.401;

  2.  

    (2)     to the

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