A person can make a complaint about the service they have received from HMRC. This includes complaints about unreasonable delays, mistakes, how the person has been treated and serious misconduct by HMRC staff. In accordance with the current ‘Your Charter’ (see ¶193-310) the person can expect HMRC to deal with any complaint as quickly as they can.

If the person (or their adviser) and HMRC cannot resolve the matter between themselves the complaint can be taken to the Adjudicator or the person can ask their MP to raise a complaint with the Parliamentary and Health Service Ombudsman or with ministers.

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