⚠️ We are currently updating our 2021/22 tax guidance across the website
HMRC: Enquiries, penalties, appeals and complaints
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.
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.