HMRC complaints and appeals

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

Make a complaint about HMRC
Contact HMRC to complain about the service provided.

Complain about HMRC
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 or penalty
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.