CHG315 - Complaints: An Overview: Our Complaints Process

HMRC operates a formal two-tier complaints process. Tier 1 is our first attempt to resolve the complaint and we aim to resolve as many complaints as possible at this stage.

If a customer is not satisfied with the response at Tier 1, they can ask for the complaint to be looked at again and this becomes a Tier 2 complaint. HMRC may decide to escalate a complaint to Tier 2 if the complaint has been resolved at Tier 1 yet the customer continues to correspond over the matter.

Tier 2 is HMRC’s second and final review of the complaint and should be conducted by a different complaint handler to ensure we undertake a fresh review.

Independent review

If the customer is still dissatisfied after HMRC’s final review at Tier 2, they can ask for an independent review. The appropriate review body depends on what the complaint is about.

 The Adjudicator's Office will look at complaints about:

  • how we have applied policy and guidance
  • administrative errors including unreasonable delays, mistakes and poor or misleading advice
  • how we applied discretion
  • staff conduct that led to poor customer service

If the customer is dissatisfied with the response from the Adjudicator’s Office, they can ask their Member of Parliament to refer their complaint to the Parliamentary and Health Service Ombudsman.

The Information Commissioner's Office will look at complaints about how we have handled or processed a customer’s personal information.

Subsequent correspondence and escalation

If a customer wishes to escalate their complaint to tier 2, it is their right to do so but only once a tier 1 final response has been sent by us. 

If we receive correspondence after the tier 1 case has closed because:

  • the customer has simply misinterpreted a point made in the tier 1 response or
  • we have not provided enough information, and better explanation or clarification may help resolve the complaint

It may be appropriate to manage the correspondence within tier 1 and seek to provide a clearer explanation of the point in question, rather than escalate to tier 2. This can be classed as a subsequent correspondence case.

If the customer was dissatisfied with the response at tier 1 or we didn’t answer all of the points satisfactorily, they may escalate to tier 2.

Similarly, if we receive correspondence after the tier 2 case has closed because:

  • the customer has misinterpreted a point in the tier 2 response or
  • a better or clearer explanation may help resolve the complaint

It may be appropriate to retain the correspondence at tier 2, and provide the customer with a clearer explanation of the point in question, rather than refer the customer immediately to the Adjudicator’s Office or Information Commissioner’s Office. Again, this can be classed as a subsequent correspondence case.

It is important to keep the customer informed of where they are in the complaint handling process. This is good signposting practice. For example, if they are at tier 1, tell them they are in the first stage of the complaints process. If they are at tier 2, explain to them that this is HMRC’s final review of their complaint.