How to appeal an HM Revenue & Customs decision

If the taxman makes a mistake, or you need to query a decision, it pays to know what action to take, finds Georgina Harris
Over 87,000 tax complaints were registered against HM Revenue & Customs (HMRC) in 2005. If you have a problem, a fixed complaints procedure is in place which you must follow.

First steps

You can complain to the HMRC about mistakes, delays, poor or misleading advice or guidance, as well as staff behaviour. While the procedure may seem lengthy, the HMRC points out that most problems are sorted out with a single phone call, and advises taxpayers to ring their local tax office as soon as they notice a problem.

But if your problem is not dealt with at this stage, write to the customer relations or complaints manager at the same tax office. Mark your letter 'COMPLAINT' at the top and detail what the problem is and how you need it resolved.

Further action

If the reply isn't to your satisfaction, get in touch with the director of your tax office. Find out their name and write or phone to request that your complaint is reviewed urgently.

Each year, a very few cases (last year it was under 550) end up with the Adjudicator of Taxes, the referee who makes independent recommendations.

You can also complain to your MP if, at any time during the complaints process, you are not satisfied. You should ask that your case is referred to the Parliamentary Ombudsman. The Ombudsman accepts referrals from all MPs (348 were taken on in 2005), but ask your own MP for help first.