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

Contact HMRC
Contact details and helplines for enquiries with HMRC on tax, Self Assessment, Child Benefit or tax credits

Disagree with a tax decision
What to do when you disagree with a tax decision - appealing against a decision, getting a review by HMRC, making an ESC A19 claim, reasonable excuses

National Insurance: appeal against a decision made by HMRC
Use form CA82 to appeal against decisions HM Revenue and Customs (HMRC) have made on Home Responsibilities Protection, credits for parents and carers and non benefit credits

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

What you can do if things are seized by HMRC
Notice 12A: explains what to do if you have something seized by HM Revenue and Customs (HMRC) or Border Force

Compliance checks: alternative dispute resolution - CC/FS21
This factsheet is about disputes during compliance checks

HMRC decisions - what to do if you disagree - HMRC1
This factsheet tells you what you can do if you don't agree with one of HM Revenue and Customs tax decisions and how to appeal to the independent tax tribunal