How to Complain to HM Revenue & Customs and Reclaim Your Costs

How to Complain to HMRC

Most people don’t like to complain, but in some situations you have a duty to complain. How are wrongs to be corrected otherwise? So, in your dealings with HMRC, if something is not as expected or you were not treated correctly then complain. Here’s what you should do.

Basis for a Complaint

Any of the following could be considered the basis for a complaint:

• You had to wait too long.
• You were treated unfairly or impolitely.
• You were been discriminated against because of a disability, age, nationality.
• You are not paying the right amounts of tax or national insurance.
• You are not getting the right benefits, credits or allowances (this may be a case for making an appeal).
• You have been given incorrect advice or information.
• You received bad service.

Prior to Registering a Complaint

In this section I discus the ways to make a complaint and, if necessary, how to take matters further if your complaint is not settled to your satisfaction. I also discuss what compensation you may seek if things have been badly handled.

To be fare to HMRC, they do give comprehensive guidance on their complaints process in this series of useful links. Prior to proceeding with you’re complaint you should also read HMRC: Your Charter.

The Initial Complaint

HMRC accept complaints by telephone or in writing, not by email. Personally, I would recommend everything be conducted in writing with the HMRC office that is involved with the problem.

• Write, “Complaint” clearly on the envelope and at the top of the letter.
• If the complaint includes discrimination, make that clear at the outset.
• The basis of your complaint.
• What went wrong.
• When it happened.
• Who you dealt with.
• What effect their actions had on you.
• How you’d like HMRC to put things right.
• Your full name, address, telephone number and contact details if different.
• Relevant reference numbers (National Insurance number, tax reference, VAT number, employer reference etc.).

Information You’ll Need to Provide

State clearly what went wrong and what you want done about it. Include details of any hardship or distress caused.

If HMRC do not respond within two weeks, then chase them. Delays on their part may give you a claim for compensation later. Even if they cannot resolve the problem they should give you an interim response within this time.

HMRCs full reply should include details of who may be contacted if you feel the complaint is not dealt with in a proper manner. If you feel you are getting nowhere with your complaint then contact the Customer Service Manager in the office concerned and tell them of your problem.

Continue Paying Your Taxes

Whilst HMRC are looking into your complaint I strongly suggest you continue to pay taxes due. If this proves to be more than the amount due HMRC will pay you interest on the overpaid tax. If less than the amount due, you will need to pay them interest.

The Adjudicator and Ombudsman

If you are unhappy with the response to your initial complaint, you can escalate your problem by requesting the complaint be passed to a senior officer for review. You should expect a very prompt response.

If you are still unhappy after receiving a response from a senior HMRC officer you can ask the Adjudicator to look into your complaint.

• The Adjudicator is independent mediator of HMRC.
• The Adjudicator is bound by the same policies and processes as HMRC and will ensure HMRC have followed the policies and processes correctly.
• The Adjudicator publishes a leaflet I suggest you read called: The role of the Adjudicator [http://www.adjudicatorsoffice.gov.uk/pdf/ao1.pdf].

In cases where bad administration by any Government department has led to an injustice you may contact the Parliamentary Ombudsman who will investigate the matter. This should be done through your MP, who will do this for you.

• The Ombudsman is entirely independent and can also consider complaints about the Adjudicators Office, but will not normally select a case for investigation if the Adjudicator appears to have taken account of everything relevant.

You can contact either the Adjudicator or the Ombudsman as follows:

• The Adjudicator’s Office
  See their website for contact details: [http://www.adjudicatorsoffice.gov.uk]
• The Parliamentary and Health Service Ombudsman
  See their website for contact details: [http://www.ombudsman.org.uk/]
• Your local MP
  See website for details: [http://findyourmp.parliament.uk/]

Making Amends, Reclaiming Costs

Presuming HMRC have not corrected any mistakes, here’s what you should do.

First, they should consider refunding your reasonable costs caused directly by their mistakes or unreasonable delays.

Secondly they should consider appropriate a consolatory payment to recognise anxiety and distress caused by their action or inaction, or poor complaints handling.

• Do not be shy in asking for reimbursement of your expenses (e.g. postage and phone calls or professional fees) and for compensation if it is not offered to you.
• If the problem has created bank charges then ask for these to be reimbursed.

Whilst your complaint is being sorted you may be able to make an interim claim for costs you have incurred in the process. You can do this at any time whilst HMRC are looking at your complaint. See the person dealing with your complaint for advice on this matter.

• Keep ALL receipts or invoices to support your claim.

Loss of earnings will not be considered unless you can clearly show proof of loss as a direct result of the claim.
Well, I hope you found something useful and enjoyed this article, How to Complain to HMRC.