HMRC: Enquiries, penalties, appeals and complaints

Updated on 13 April 2023

Tax basics

These pages look at how to resolve disputes with HM Revenue & Customs (HMRC), the tax penalty system and how to complain to HMRC if you feel treated unfairly. They also provide guidance on what to do if you have received a tax credits overpayment and have to repay it.

Illustration of a man and woman next to the word tax with question marks over their heads

If you want more information about appeals and complaints related to tax credits, go to the tax credits and benefits section.

  • Enquiries: a guide to the process and your rights if you are subject to an enquiry by HMRC.
  • How to survive an enquiry by HMRC: a practical guide explaining how an enquiry is carried out and what happens at the end of it.
  • Tax penalties: a guide to the main types of tax penalty, including how to appeal against them.
  • Tax appeals: a guide to the stages of resolving disputes with HMRC, including how to appeal to the independent tax tribunal. This guide will help you if you have a right of appeal against an HMRC decision on a direct tax issue.
  • Alternative Dispute Resolution: you may find this helpful if you are subject to an enquiry by HMRC and have not been able to bring this successfully to an end.
  • How do I complain to HMRC?: you will find this guide helpful if you are not happy with the way HMRC is dealing with you.
  • What if I have a tax credits overpayment?: we link to explanations of why you might have received an overpayment of tax credits and your options for repaying the overpayment.

You may also be interested in our Getting Help page if you need further assistance when things have gone wrong, and for advice on protecting yourself online.

Tax guides

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