HMRC complaints and appeals

Please note: complaints and appeals guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Complain about HM Revenue & Customs
How to complain to HMRC about the service you've received and how your complaint will be dealt with

Complain about serious misconduct by HMRC staff
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with

Disagree with a tax decision
What to do when you disagree with a tax decision - appealing against a decision, getting a review by HMRC and reasonable excuses

Use Alternative Dispute Resolution to settle a tax dispute
How to apply for Alternative Dispute Resolution (ADR) and when you can use it to resolve a tax disagreement with HMRC

Appeal to the tax tribunal
Appeal to the First-tier Tribunal (Tax) against tax decisions: how to appeal, the hearing, if you lose your case

Appeal a National Insurance credits decision (CA82)
Appeal a decision on credits for different circumstances, for example if you’re a carer, on jury service or claiming statutory pay for maternity or sick leave