Taxpayers may find themselves in a position where they want to complain to HMRC, for different issues such as poor treatment, unreasonable delays or mistakes. In these circumstances HMRC use a two tier complaint handling process. Tier one is the first attempt to resolve the complaint, if they wish to make a complaint in the first instance they should write or speak to the person or office they have been dealing with.
If the taxpayer feels this response is unsatisfactory , a further request can be make for the complaint to be looked at by a different complaints handler who will take a second look at the complaint and then provide a final response. This is known as a Tier two complaint which is HMRC’s second and final review.
If the taxpayer is still unhappy with the response, they can ask the Independent Adjudicator to look into the matter. The Adjudicator is completely independent of the HMRC. If they are still unhappy with the Independent Adjudicator’s decision it is possible to contact the parliamentary and Health Service Ombudsman via their MP.