In this section we look at the ways to make a complaint. We also take matters further by explaining what to do if your complaint is not settled to your satisfaction.

Have a look at the following topics which summarise as simply as possible how the complaints procedure works:

How to complain

Making amends

Paying tax whilst you complaint is being looked at

Professional tax advisers

Contacting the Adjudicator or the Ombudsman

How to complain

HMRC do produce a factsheet - Complaints and putting things right. It is not at all comprehensive but you can download it by using the link and you can also see the LITRG article commenting on the omissions in the factsheet here.

• It is relatively simple to complain and you can do it by letter, by telephone or fax. Unfortunately HMRC (unlike some other government departments) cannot currently accept complaints by e mail.



• To get help quickly your tax office will need to know your full name, your national insurance number, your address and the last reference number that they used when contacting you. A telephone number where and when they might contact you would also be helpful.



• We know that a lot of people find it hard to complain so there is a basic procedure for you to follow.

The initial complaint

• Write or telephone or fax the HMRC office that is involved with the problem. Tell them that you are unhappy and wish to complain (if writing, put complaint at the top of the letter). Most problems can be dealt with in this way.



• They should respond very quickly but sometimes their service is not what it should be. If you do not hear from HMRC within two weeks,then chase them. Delays on their part may give you a claim for compensation later.



• If it is not possible to give a full reply within a reasonable time HMRC should provide an interim response with information on the action being taken and when a full response may be expected.



• Their full reply should include details of who may be contacted if it is felt a complaint is not dealt with in a proper manner.


If you prefer not to deal with the same people in the office you have been dealing with before, or have tried that and you are still unhappy, then contact, in writing or by telephone, the Customer Service Manager in the office concerned and tell them of your problem.

Taking it further

• If you are unhappy with the response to your initial complaint, you can escalate your problem by once again addressing your letter as a complaint, but asking for the letter to be passed to a senior officer and for them to review the complaint again.
  
  
• You should expect a very prompt response at this point. However do not try and bypass the initial complaint step above as a more senior person is unlikely to get involved until you have exhausted the first stages as set out in the initial complaint.

The Adjudicator & the Ombudsman

• If you are still unhappy after receiving a response from a senior HMRC officer then you can ask the Adjudicator to look into your complaint. The Adjudicator is independent of HMRC and tries to find solutions by mediation or by making formal recommendations. However bear in mind that they are not entirely unbiaised in their decisions.



• The Adjudicator publishes a leaflet that we suggest you read called: AO1 The Adjudicator?s Office for complaints about HM Revenue & Customs and the Valuation Office Agency



• Alternatively you may contact the Parliamentary Ombudsman. The Ombudsman investigates cases where bad administration by any Government department has led to an injustice that has not been remedied.



• The Ombudsman publishes guidance that we suggest you read first - How to make a complaint



• If it serves your case better you can contact the Parliamentary Ombudsman at any stage in the procedure for a review of your complaint. You can go straight to the Ombudsman or alternatively you can go to the Adjudicator first and then the Ombudsman.



• You cannot contact the Ombudsman directly in the first instance but your MP will do this for you. The Ombudsman is entirely independent and can also consider complaints about the Adjudicators Office.You can find the address of your MP using this link.



• Details on how to contact either the Adjudicator or the Ombudsman are to be found click here

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Making amends

• When things go wrong HMRC say they will:



• Say sorry and put things right



• Explain what went wrong



• Consider refunding your reasonable costs directly caused by their mistakes or unreasonable delays.



• Do not be shy in asking for reimbursement of your expenses (e.g. postage & phone calls or professional fees) and for compensation if it is not offered to you. It is very distressing when HMRC make a mistake, especially when it is compounded by delay in responding to you. For example, if you are a tax credits claimant and the payment was delayed or too low and through this you picked up bank charges then ask for these to be reimbursed.



• If HMRC have been at fault in not using information they had in their possession and are therefore late in asking you for money that is owed, they will not always seek the full amount that is due.



• For example, if you told them that you were now receiving a State pension but they did not take any action to collect the tax due for two years.



• This will only apply if you could reasonably have believed that you did not owe HMRC any more money. If you think this might apply to you then contact your tax office. If you have any doubts, ask them for a copy of Extra Statutory Concession A19 which covers the position in more detail or you can find this in Extra Statutory Concessions

Paying tax whilst your complaint is being looked at

• Whilst HMRC are looking into your complaint we would suggest you pay the correct amount of tax you consider is due.



• If this then proves to be less than the amount you will actually need to pay, you may be charged interest on the excess and similarly if they find that you are due a repayment they will pay you interest on the overpaid tax.

Professional tax advisers

• If you employ a tax adviser you should take advice on your courses of action. The costs of a tax adviser may be reimbursed in appropriate circumstances. You might also be able to get some help from your local Citizens Advice Bureau .

Contacting the Adjudicator or the Ombudsman

The Parliamentary Commissioner for Administration
Millbank Tower
Millbank
London SW1P 4QP

By Phone

Adjudicator

0300 057 1111 or 020 7667 1832

(typetalk facilities are available)

By Fax

Adjudicator		0300 057 1212 or 020 7667 1830
Ombudsman		020 7217 4160

By e-mail

Ombudsman: opca-enqu@ombudsman.org.uk
(Website http://www.ombudsman.org.uk/)

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