HMRC Charter
Your rights and standards HMRC says it will follow.
OPEN HELPAbout this guide
When dealing with HMRC, DWP, local authorities and other public bodies, individuals generally have rights to:
Useful help now
Direct routes to official or established information relevant to this guide.
Understanding Your Rights, Complaints, Appeals, Ombudsman Services, Legal Aid, Advocacy, Freedom of Information (FOI) and Subject Access Requests (SARs) Purpose: This guide provides factual information based on UK legislation, official government guidance, HMRC publications, regulators, ombudsmen and recognised independent advice organisations. It explains the rights individuals have when dealing with HMRC and other public bodies, how to challenge decisions, access information, seek legal help, and obtain advocacy support. Important: Having a disagreement with HMRC or another public authority does not automatically mean either side is correct. UK law provides review, appeal, complaint and oversight processes to help ensure decisions can be independently examined.
Contents
- Understanding Your Rights
- How to Make a Complaint
- Challenging Decisions
- Ombudsman Services
- Legal Aid Information
- Advocacy Services
- Freedom of Information (FOI) Requests
- Subject Access Requests (SARs)
- Data Protection Rights
- Independent Advice and Support
- Escalation Routes
1. Understanding Your Rights
Fundamental Rights When Dealing With Public Authorities
When dealing with HMRC, DWP, local authorities and other public bodies, individuals generally have rights to:
Fair Treatment
Lawful Decision-Making
Access to Information
Privacy Protection
Review and Appeal Procedures
Complaint Processes
Equal Treatment
Relevant legislation includes:
- Human Rights Act 1998
- Data Protection Act 2018
- Equality Act 2010
Official guidance:
HMRC Charter
The HMRC Charter explains standards HMRC should aim to meet.
It includes commitments relating to:
- Respect
- Professionalism
- Fairness
- Protecting information
- Explaining decisions
Official guidance:
2. How to Make a Complaint
When Should You Complain?
Complaints are usually about service issues rather than legal disagreements.
Examples may include:
- Delays
- Poor communication
- Administrative mistakes
- Failure to follow procedures
- Staff conduct concerns
Official guidance:
Complaint Process
Step 1
Contact the organisation directly.
Step 2
Follow the organisation's complaints procedure.
Step 3
Escalate where appropriate.
Official guidance:
3. Challenging Decisions
What If You Think a Decision Is Wrong?
Many decisions can be challenged through review or appeal procedures.
Examples include:
- Tax decisions
- Benefit decisions
- Penalty notices
- Assessment decisions
Official guidance:
Good Practice
Read the Decision Carefully
Check Deadlines
Gather Evidence
Request Clarification
Seek Independent Advice
4. Ombudsman Services
What Is an Ombudsman?
An ombudsman investigates certain complaints about organisations after internal complaint procedures have been completed.
Parliamentary and Health Service Ombudsman
Parliamentary and Health Service Ombudsman
Investigates complaints about government organisations and public services.
Official website:
HMRC Complaints Escalation
Adjudicator's Office
The Adjudicator can investigate certain complaints about HMRC after HMRC's complaints process has been completed.
Official website:
Financial Complaints
Financial Ombudsman Service
Official website:
5. Legal Aid Information
What Is Legal Aid?
Legal Aid may help eligible individuals obtain legal advice or representation in certain areas of law.
Availability depends on:
- The legal issue
- Financial circumstances
- Eligibility rules
Official guidance:
Find Legal Aid Services
Official guidance:
Civil Legal Advice
Civil Legal Advice
Official information:
6. Advocacy Services
What Is Advocacy?
Advocacy involves helping individuals:
- Understand their rights
- Express their views
- Access services
- Participate in decisions affecting them
Independent Advocacy Organisations
VoiceAbility
Citizens Advice
Age UK
7. Freedom of Information (FOI) Requests
What Is a Freedom of Information Request?
The Freedom of Information Act allows people to request recorded information held by public authorities.
FOI requests are usually used for:
- Policies
- Procedures
- Statistics
- Internal documents (subject to exemptions)
FOI requests are generally not used to obtain your own personal data.
Relevant legislation:
- Freedom of Information Act 2000
Official guidance:
HMRC FOI Requests
Official guidance:
8. Subject Access Requests (SARs)
What Is a Subject Access Request?
A Subject Access Request (SAR) allows individuals to request copies of personal information held about them.
Examples include:
- Tax records
- Correspondence
- Notes
- Personal data used in decisions
Official guidance:
FOI vs SAR
FOI
Used for organisational information.
SAR
Used for personal information about yourself.
Official guidance:
9. Data Protection Rights
Public authorities and organisations must comply with:
- UK GDPR
- Data Protection Act 2018
Individuals generally have rights to:
Access Personal Data
Correct Inaccuracies
Request Explanations
Challenge Certain Processing
Make Complaints
Official guidance:
Information Commissioner's Office (ICO)
Information Commissioner's Office
The ICO regulates data protection and information rights.
Official website:
Independent Advice and Support
HMRC
Tax Advice
TaxAid
Low Incomes Tax Reform Group
General Advice
Citizens Advice
Legal Help
Escalation Routes
HMRC Decision Dispute
HMRC Review → Tax Tribunal → Higher Courts (where applicable)
Official guidance:
HMRC Service Complaint
HMRC Complaint → Adjudicator's Office → Parliamentary and Health Service Ombudsman
Official guidance:
Data Protection Complaint
Organisation → ICO
Official guidance:
Key Legal Principles
Under UK law, individuals have rights to fair treatment, access to information, privacy protection, complaint procedures, reviews, appeals, and independent oversight. HMRC and other public authorities must act lawfully, fairly, proportionately, and within powers granted by Parliament. Where disagreements arise, the law provides routes including internal reviews, tribunals, ombudsmen, advocacy services, legal aid (where available), Freedom of Information requests, Subject Access Requests, and oversight by the Information Commissioner's Office. These mechanisms help ensure accountability, transparency, and protection of individual rights.