TaxPersonal TaxComplaints procedures

Complaints procedures

Situations where agreement cannot be reached so that matters are put before the General or Special Commissioners, are dealt with in 'Concluding an investigation or enquiry'.

If however, there is cause for complaint, as oppose to a failure to agree the facts or a point of law, then separate procedures are in place. Problems should initially be directed to ‘(i)’ below, moving down the list if satisfaction is not obtained:

(i) the person dealing with the matter

(ii) the officer in charge of the office

(iii) the Director with overall responsibility for that office

(iv) the Inland Revenue Adjudicator

(v) the local Member of Parliament, with a request to pass the matter to the Parliamentary Ombudsman.

The Inland Revenue Code of Practice 1 gives full details.

Related Articles

Inheritance tax is 'unfit for modern society' and should be abolished, says think tank

Personal Tax Inheritance tax is 'unfit for modern society' and should be abolished, says think tank

3w Alia Shoaib, Reporter
Rent-a-room relief – the survey says…

Personal Tax Rent-a-room relief – the survey says…

2m Helen Thornley, ATT Technical Officer
What should the OTS prioritise in its review of inheritance tax?

Personal Tax What should the OTS prioritise in its review of inheritance tax?

4m Alia Shoaib, Reporter
LITRG urges government to consider tax changes in disability work plan

Administration LITRG urges government to consider tax changes in disability work plan

5m Lucy Skoulding, Reporter
HMRC appeal rejected in Tottenham Hotspur case

Administration HMRC appeal rejected in Tottenham Hotspur case

6m Emma Smith, Managing Editor
HMRC urged to clarify impact of income allowances on Self-Assessments

Personal Tax HMRC urged to clarify impact of income allowances on Self-Assessments

7m Alia Shoaib, Reporter
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

7m Emma Rawson, ATT Technical Officer
Wealthy individuals could circumvent top tax rate rises

Personal Tax Wealthy individuals could circumvent top tax rate rises

9m Alia Shoaib, Reporter