Complain About HMRC Guide UK (Process, Ombudsman 2026)

What You Can Complain to HMRC About

You can complain to HMRC about almost any aspect of their service. Common reasons for complaints include: excessive delays — processing a tax return, issuing a refund, answering correspondence, or dealing with a compliance check taking far longer than HMRC's published service standards; incorrect advice — HMRC helpline staff or online guidance gave you wrong information that caused you to pay too much tax or miss a deadline; calculation errors — HMRC's systems incorrectly calculated your tax, resulting in an overpayment or underpayment demand; poor communication — rude, unhelpful, or inconsistent treatment by HMRC staff; system errors — problems with HMRC's online services, government gateway, or digital systems that prevented you from filing or paying on time; lost documents — HMRC lost your correspondence, forms, or payments; failure to take action — HMRC did not respond to your letters or requests within a reasonable time; compliance check conduct — an HMRC officer acted unreasonably, made excessive demands, or showed bias during a compliance check (see our HMRC Compliance Check guide → for more on your rights); refusal of a Time to Pay arrangement — if HMRC unreasonably refused a payment plan despite evidence of financial difficulty; and data breaches — HMRC disclosed your personal information to someone else without your consent. You can also complain if you believe HMRC has exercised its discretion unreasonably — for example, refusing to waive a penalty despite a reasonable excuse. Complaints can be made by individuals, businesses, or agents (accountants acting on your behalf). There is no fee to complain.

How to Make a Complaint to HMRC

Before making a formal complaint, try to resolve the issue with the person or team you have been dealing with — many problems can be sorted out informally. If that does not work, you can make a formal complaint through several channels. Online complaint form: the quickest method is to use the HMRC complaints form at gov.uk. You will need your name, address, phone number, National Insurance number or Unique Taxpayer Reference (UTR), and a clear description of what went wrong and what you want HMRC to do to put it right. By phone: call HMRC's complaints helpline (0300 200 3300). Have your details and chronology of events ready. By post: write to HMRC Complaints Team, your tax-specific office address (found on HMRC letters or at gov.uk). Include your reference numbers and copies of relevant correspondence (never send original documents). Through your tax agent: if you have an accountant or tax adviser, they can make the complaint on your behalf. What to include in your complaint: a clear timeline of events (dates of calls, letters, online submissions); what went wrong and how it affected you; copies of any evidence (letters, screenshots, call recordings if permitted); and what you want HMRC to do (an apology, a correction, financial compensation, or a change to their processes). Be specific about the outcome you are seeking. HMRC aims to acknowledge complaints within 3 working days and provide a full response within 15 working days. If the issue is complex, they may take longer but must keep you informed of progress.

HMRC Complaints Process and Timescales

HMRC's formal complaints process has two stages. Stage 1 — Local resolution: your complaint is handled by the team or office that caused the problem. They will investigate and respond within 15 working days. If they cannot resolve it within that time, they will tell you when to expect a response. The response will either offer a solution (correction, apology, compensation) or explain why HMRC believes no error occurred. Stage 2 — Complaint review by a different HMRC team: if you are unhappy with the Stage 1 response, you can ask for a review by a different HMRC team not involved in the original issue. Request this within 4 weeks of the Stage 1 response. The reviewer will re-examine your case and respond within 15 working days (or longer for complex cases). This is HMRC's final internal stage. If HMRC does not respond within the published timescales, you can escalate to the Adjudicator's Office immediately. HMRC publishes quarterly complaints data — in 2025, HMRC received over 100,000 complaints, with around 60% resolved at Stage 1. The most common complaints relate to delays in processing tax returns, issuing repayments, and poor telephone service. If your complaint is about a specific tax decision (such as a penalty or a tax calculation), you may also have a right of appeal to the First-tier Tribunal (Tax Chamber) within 30 days. An appeal is different from a complaint — it challenges the legal correctness of a decision. Your complaint letter should make clear whether you are appealing a decision or complaining about service. You can do both simultaneously.

Escalating to the Adjudicator's Office

If you have completed HMRC's internal complaints process (Stage 2) and are still not satisfied, you can escalate to the Adjudicator's Office. The Adjudicator is an independent body that investigates complaints about HMRC (and the Valuation Office Agency and the Insolvency Service). They do not replace HMRC's own process — you must exhaust both stages of HMRC's complaints procedure first. To refer your case: write to the Adjudicator's Office by email (adjudicator@adjudicator.gsi.gov.uk) or post (Adjudicator's Office, PO Box 102, Leicester, LE1 8EG). Include your complaint reference numbers from HMRC, a summary of your complaint and what outcome you want, and copies of HMRC's responses. The Adjudicator will assess whether the complaint is within their remit — they cannot review tax policy, challenge a tribunal decision, or investigate cases that are going through the courts. They will investigate thoroughly, requesting HMRC's files and your evidence, and issue a report with findings and recommendations. The Adjudicator can recommend that HMRC: apologise, correct an error, pay compensation (for financial loss, distress, or inconvenience), revise a process, or change a decision. HMRC accepts the Adjudicator's recommendations in the vast majority of cases. The process typically takes 3 to 6 months. The Adjudicator's service is free. If the Adjudicator cannot resolve your complaint (or if it is outside their remit), they will advise you on the next step, which is usually the Parliamentary Ombudsman.

Going to the Parliamentary Ombudsman

The Parliamentary and Health Service Ombudsman (PHSO) is the final stage of complaint resolution for central government bodies, including HMRC. The Ombudsman is completely independent of HMRC and reports to Parliament. You can only refer your complaint to the Ombudsman after the Adjudicator's Office has completed its investigation. The Ombudsman reviews whether the Adjudicator's investigation was adequate and whether HMRC has followed the Adjudicator's recommendations. To refer: you must go through a Member of Parliament (MP) — the Ombudsman does not accept complaints directly from the public. Write to your MP explaining your complaint and why you are not satisfied with the Adjudicator's outcome. Your MP will submit the complaint to the Ombudsman on your behalf. The Ombudsman will review the case and issue a report. They can recommend: a full investigation, a binding recommendation that HMRC must follow, or compensation for serious maladministration. The Ombudsman's recommendations are not legally binding, but HMRC almost always complies. The process can take 6 to 12 months or longer. The Ombudsman only takes on a small proportion of referred cases — they focus on cases where there is evidence of serious maladministration, systemic failure, or where the Adjudicator's investigation was inadequate. For most complaints, the Adjudicator's Office is the effective final stage. The Ombudsman is a last resort for cases involving significant injustice or where HMRC has refused to implement the Adjudicator's recommendations.

Compensation and Redress from HMRC

If HMRC's error or poor service has caused you harm, you can claim compensation. HMRC's Compensation Policy covers several types of loss. Financial loss: if HMRC's mistake directly caused you to lose money (for example, you incurred extra interest or penalties because HMRC delayed processing your Time to Pay arrangement, or you paid a late filing penalty because HMRC gave you incorrect advice about a deadline). You must provide evidence of the loss. HMRC will reimburse the actual financial loss plus interest in appropriate cases. Distress and inconvenience: if the error caused significant worry, stress, or wasted time, HMRC may pay compensation ranging from £25 to £500 depending on the severity and duration. Payments of up to £500 can be made for cases involving serious distress or substantial inconvenience. Consumption of time: if you spent significant time putting things right because of HMRC's error, you may be compensated at a rate of £25 per 15-minute unit (up to £500 for telephone calls and up to £250 for other dealings). Redress for maladministration: in serious cases where HMRC has acted with gross negligence or systemic failure, the Ombudsman can recommend higher compensation, sometimes running into several thousand pounds. How to claim compensation: include your compensation request in your initial complaint to HMRC, specifying the amount you are claiming and providing evidence. If HMRC rejects your compensation claim, you can escalate through the complaints process to the Adjudicator's Office, who can make binding recommendations on compensation. Interest: if HMRC owes you a refund because of their error, they will usually pay interest from the date the money was due to you. For more on tax payments and refunds, see our Self Assessment guide →.

FAQs

How long does HMRC take to respond to a complaint?

HMRC aims to acknowledge your complaint within 3 working days and provide a full response within 15 working days. If the issue is complex, they will let you know when to expect a response. You can escalate to Stage 2 (review by a different team) if you are unhappy with the Stage 1 response.

Can I complain if HMRC's helpline gave me wrong advice?

Yes. If you relied on incorrect advice from HMRC's helpline and suffered a financial loss (such as a penalty or additional tax), you can complain and claim compensation. Keep a record of the call (date, time, name of adviser, and details of the advice) as evidence.

Do I need a solicitor to complain about HMRC?

No. The HMRC complaints process is designed for individuals to use directly without legal representation. If your complaint involves complex technical issues or large sums, you may benefit from appointing a tax adviser or accountant to assist, but it is not required.

Can I complain and appeal at the same time?

Yes. An appeal challenges a tax decision (such as a penalty or tax assessment), while a complaint is about poor service or maladministration. You can do both simultaneously. The Appeals process goes to the First-tier Tribunal (Tax Chamber) and has a separate 30-day time limit.

What if the Adjudicator's Office rejects my complaint?

If the Adjudicator finds against you, you can ask for a full explanation and, if new evidence emerges, request a reconsideration. You can also ask your MP to refer the case to the Parliamentary Ombudsman, though the Ombudsman only takes cases involving serious maladministration or systemic failure.