How to complain about HMRC’s service – delays, mistakes, poor advice, rudeness or failure to reply – through HMRC’s two-tier complaints process and then the Adjudicator’s Office, with letters for each stage and a claim for costs and compensation.
Letters to HMRC & personal tax
HMRC Complaint Letters – Tier 1, Tier 2 and the Adjudicator
About this document
A complaint is about how HMRC has treated you – for example unreasonable delays, mistakes, lost post or poor advice. It is different from an appeal, which is about whether a tax decision is right. HMRC may pay your reasonable costs and compensation for worry and distress caused by its mistakes.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
A complete, ready-to-use document with every section written, your details shown in [square brackets], and guidance notes explaining how to complete it.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Letters to HMRC & personal tax
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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