HMRC complaints process

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

Introduction

When HMRC has acted mistakenly, unreasonably, disproportionately, unfairly or not in accordance with its published guidance, redress can be sought through an accessible and customer-focused complaints process.

In the right circumstances, HMRC’s complaints process can be used to provide an effective and economical means of seeking redress. This applies across the whole spectrum of taxes work, not just to HMRC investigations or straightforward service delivery failures. It is not a universal panacea, but it is an option that tax advisers should always consider when HMRC has got it wrong or acted unreasonably.

The purpose of this guidance note is to explain how this process can be used effectively. It draws on published case studies provided by the Adjudicator’s annual reports as illustrative examples.

Complaints concerning serious and / or potentially criminal misbehaviour by HMRC staff

Complaints concerning serious and / or potentially criminal misbehaviour by HMRC staff fall outside the scope of HMRC’s normal complaints process.

It is suggested that, for record keeping purposes, the complaint is made in writing. For a list of the particulars

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Simon Oakes

Simon is a consultant advising on the use of HMRC's complaints process, providing a bespoke service for anyone who is unhappy with how they have been treated and wish to seek redress. He also provides expert opinion on HMRC maladministration. In doing this he draws on the skills and experience gained from a successful career at HMRC where he reached senior levels, holding a variety of policy, technical and front line operational roles, including heading the Adjudicator's Office.In the latter Simon has enjoyed an influential role shaping the wider complaints and redress environment through his membership of the high level steering group overseeing the work of the then Parliamentary Ombudsman on defining the Principles of Good Administration, and the British and Irish Ombudsman Association (BIOA) Working Group on the Principles of Good Complaints Handling.

Popular Articles

Owner-Managed Businesses

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more

Trusts and Inheritance Tax

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more

Employment Tax

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more

��˾��ҹ��