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Challenging HMRC Decisions, Reviews, Tax Tribunals, Complaints, the Adjudicator, Parliamentary Ombudsman and Independent Advocacy Purpose: This guide provides factual information based on UK law, official HMRC guidance, tribunal procedures, and recognised independent advice organisations. It explains how individuals can challenge HMRC decisions, make complaints, seek reviews, appeal to tribunals, and obtain independent support. Important: HMRC decisions can often be challenged. A disagreement with HMRC does not automatically mean HMRC is correct or incorrect. The law provides review, appeal and complaint mechanisms to help ensure decisions can be independently examined.
Contents
- Your Rights When Dealing With HMRC
- Challenging HMRC Decisions
- Mandatory Reviews and Internal Reviews
- Tax Tribunals
- HMRC Complaints
- The Adjudicator's Office
- Parliamentary and Health Service Ombudsman
- Independent Advice Services
- Advocacy Support
- Complaints About Data Protection
- Keeping Evidence and Records
- Sources of Help
1. Your Rights When Dealing With HMRC
HMRC must operate within powers granted by Parliament and follow applicable legislation.
Taxpayers generally have rights to:
Fair Treatment
Clear Explanations
Privacy Protection
Reviews and Appeals
Representation
Complaint Procedures
Official guidance:
The HMRC Charter explains standards of behaviour expected from HMRC and taxpayers.
2. Challenging HMRC Decisions
Can HMRC Decisions Be Challenged?
Many decisions can be challenged where the law provides review or appeal rights.
Examples may include:
- Tax assessments
- Penalties
- Surcharges
- Compliance decisions
- Certain tax credit decisions
- National Insurance decisions
Official guidance:
First Steps
Where appropriate:
- Read the decision carefully.
- Check deadlines.
- Gather evidence.
- Request clarification if necessary.
- Consider a review or appeal.
Official guidance:
3. Mandatory Reviews and Internal Reviews
What Is an HMRC Review?
Many HMRC decisions can be reviewed internally by an HMRC officer who was not involved in the original decision.
The review process is intended to provide an opportunity to reconsider the decision.
Official guidance:
- HMRC Reviews and Appeals
Possible Outcomes
The reviewer may:
Uphold the Decision
Change the Decision
Cancel the Decision
Partially Amend the Decision
Important Time Limits
Appeal and review deadlines often apply.
Always check the decision notice carefully.
Official guidance:
4. Tax Tribunals
What Is a Tax Tribunal?
Tax tribunals provide an independent judicial process for resolving disputes between taxpayers and HMRC.
The tribunal is independent of HMRC.
HM Courts & Tribunals Service
Official guidance:
Types of Issues Heard
Examples include:
- Income Tax disputes
- VAT disputes
- Penalty appeals
- National Insurance issues
- Corporation Tax disputes
Tribunal Rights
Parties generally have rights to:
Present Evidence
Explain Their Position
Be Represented
Receive Independent Decisions
Official guidance:
5. HMRC Complaints
When Should You Complain?
Complaints are usually about service rather than tax law disputes.
Examples may include:
- Delays
- Poor communication
- Administrative errors
- Staff conduct concerns
- Failure to follow procedures
Official guidance:
Complaints Process
Step 1
Complain directly to HMRC.
Step 2
Request escalation within HMRC if unresolved.
Official guidance:
6. Adjudicator's Office
What Is the Adjudicator's Office?
Adjudicator's Office
The Adjudicator investigates complaints about HMRC and certain other government organisations after HMRC's own complaints process has been completed.
Official website:
What Can Be Considered?
Examples include:
- Delays
- Mistakes
- Poor service
- Communication issues
The Adjudicator generally does not determine whether tax law itself has been applied correctly; legal disputes are usually dealt with through appeals and tribunals.
Official guidance:
7. Parliamentary and Health Service Ombudsman
What Is the Ombudsman?
Parliamentary and Health Service Ombudsman
The Ombudsman investigates complaints about government organisations where appropriate procedures have been followed.
Official website:
Accessing the Ombudsman
Complaints concerning HMRC generally require referral through a Member of Parliament.
Official guidance:
8. Independent Advice Services
Tax Support
TaxAid
Support for people on lower incomes.
Low Incomes Tax Reform Group
Provides guidance on tax issues affecting ordinary taxpayers.
Citizens Advice
9. Advocacy Support
What Is Advocacy?
Advocacy involves helping people understand their rights, express their views, and access support services.
Advocates may help with:
- Understanding correspondence
- Preparing complaints
- Gathering evidence
- Accessing services
Additional Support
Support may be available through:
Citizens Advice
Age UK
VoiceAbility
10. Complaints About Data Protection
If You Believe HMRC Has Mishandled Data
You may:
Contact HMRC
Request Information
Make a Complaint
Contact the ICO
Official guidance:
Information Commissioner's Office
Subject Access Requests
Official guidance:
11. Keeping Evidence and Records
Good Practice
Keep copies of:
Letters
Emails
Tax Returns
Appeals
Notes of Phone Calls
Supporting Evidence
Good record keeping may help if:
- A review is requested
- An appeal is made
- A complaint is investigated
Additional Legal Protections
Relevant legislation may include:
- Data Protection Act 2018
- Human Rights Act 1998
- Tribunals, Courts and Enforcement Act 2007
Official resources:
Independent Sources of Help
HMRC
Tax Advice
General Advice
Data Protection
Ombudsman
Adjudicator
Escalation Route Summary
HMRC Decision Dispute
HMRC Review → Tax Tribunal → Higher Courts (where applicable)
HMRC Service Complaint
HMRC Complaint → Adjudicator's Office → Parliamentary and Health Service Ombudsman
Data Protection Complaint
HMRC → ICO
Key Legal Principles
Under UK law, taxpayers have rights to challenge many HMRC decisions, request independent reviews, appeal to tribunals, make complaints about service, seek advocacy support, and complain about data handling practices. HMRC must act within powers granted by Parliament, follow administrative law principles, respect data protection legislation, and provide routes for review and appeal where the law requires. Independent bodies including tribunals, the Adjudicator's Office, the Information Commissioner's Office, and the Parliamentary and Health Service Ombudsman provide oversight and mechanisms for accountability.