HMRC has established procedures for dealing with complaints. Where taxpayers believe that they have been badly treated, they may ask for the case to be reviewed by the complaints manager for the office in which the matter arose.
If the complaints manager does not settle the complaint to the taxpayer’s satisfaction, the matter may be referred to the director with overall responsibility to take a fresh look at it. The complaint may also be put to the adjudicator to consider the matter and recommend appropriate action. The adjudicator is an impartial referee whose recommendations are independent.