Guides › Public Services › How to Complain to HMRC
How to Complain to HMRC
You can complain to HMRC online, by phone or by post. HMRC looks at it in a first tier review and, if you ask, a second tier review by someone else. After that you can go to the free, independent Adjudicator's Office, and then ask your MP to refer you to the Ombudsman.
At a Glance
Your Rights
What the rules say, with a link to the official source for each.
How It Works
The Stages
Complain online (you sign in and prove your identity), by phone or by post, with your National Insurance number, UTR or VAT number, what happened and how you want it put right. HMRC does a first tier review, then a second tier review by a different person if you ask; that decision is final. You can then ask the free, independent Adjudicator's Office to review it, and after that ask your MP to refer it to the Parliamentary and Health Service Ombudsman. source
Your Costs
HMRC will consider refunding reasonable costs directly caused by its mistakes or delays, such as postage, phone charges and professional fees. Keep your receipts. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 2 tiersHMRC reviews your complaintThen the Adjudicator's Office
Steps to Take
Step 1 of 5
Write down what went wrong, with dates and reference numbers.
Step 2 of 5
Complain to HMRC online, by phone or post.
Step 3 of 5
If unhappy, ask for a second tier review.
Step 4 of 5
Then contact the Adjudicator's Office.
Step 5 of 5
Keep receipts for costs HMRC caused.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC Complaints
First and second tier reviews.
The Adjudicator's Office
Free and independent, after both HMRC tiers.
Your MP
Can refer a complaint about a government department to the Parliamentary and Health Service Ombudsman.
Good to Know
Small things that make your complaint stronger.
HMRC never asks for bank details by text: report scam messages.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 13 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/complain-to-hm-revenue-and-customs Checked 13 October 2026