If you’ve ever spent over half an hour trying to get through to HMRC on the phone, you’re not alone—and you’ve probably wondered whether it’s worth making a formal complaint. The good news is that there is a complaints process, and in some cases, you may even be entitled to compensation. But it’s not a quick or simple journey.
Here’s what you need to know about the HMRC complaints process and the role of the Adjudicator’s Office if things escalate.
HMRC’s Complaints Process: How It Works
HMRC operates a two-stage internal complaints system, and only once you’ve completed both steps can you refer your issue to an external reviewer.
Tier 1: Internal Complaint
You’ll first need to submit a formal complaint directly to HMRC. This could be about delays, errors, poor service, or misleading advice.
Tier 2: HMRC Final Review
If you’re unhappy with the outcome of the first complaint, you can escalate it for a final internal review. This will be handled by a different team within HMRC.
Still Not Satisfied? Enter the Adjudicator’s Office
If the second review doesn’t resolve your issue, you can ask for an independent review by the Adjudicator’s Office (AO)—a body that operates independently from HMRC.
What Does the Adjudicator’s Office Actually Do?
The AO is not a legal authority—it can’t force HMRC to change decisions—but it does review how HMRC handled your complaint and decides whether:
- Their decision was reasonable
- Their processes were followed correctly
- You were treated fairly and respectfully
The AO can recommend that HMRC:
- Make a formal apology
- Pay compensation for distress, inconvenience or financial loss
- Review and improve their internal processes
But remember, the AO won’t overturn a tax decision—they only assess the handling of your complaint, not the outcome of the tax issue itself.
What Kinds of Complaints Can the AO Handle?
The Adjudicator’s Office can consider complaints involving:
- Mistakes
- Unreasonable delays
- Poor or misleading advice
- Process failures
- Inappropriate staff behaviour
- Misuse of discretion
- Failure to follow published policies
If your issue relates to how HMRC exercised discretion (for example, deciding not to accept a late appeal), the AO will review how that decision was made, not whether it was “correct”.
How Long Does It Take?
The AO usually accepts complaints within six months of HMRC’s second review, and the review process itself can take three to six months—or longer if the case is complex.
That’s on top of the months it might take just to get through HMRC’s internal process in the first place.
In short: be prepared for a slow, paperwork-heavy process. You’ll need to provide evidence—like emails, receipts or logs of calls—to support your claim.
How Often Are Complaints Successful?
According to the AO’s 2023/24 annual report:
- They received 1,046 HMRC-related complaints (up from 950 the year before)
- They upheld 41% of those either fully or partially (down from 47%)
So, while not every case results in a win, a significant number do.
What About Compensation?
If the AO upholds your complaint, they may recommend a redress payment.
- In 2023/24, the AO recommended £103,063 in total redress payments
- In 2022/23, HMRC paid out £718,000 across 4,742 claims
- The average payout was £136, but those who escalated their complaints received an average of £371
That said, compensation is unlikely to reflect the true time or frustration involved in pursuing the claim.
So, Is It Worth It?
It depends.
If you’ve experienced serious service failures, financial loss, or distress, and you’re able to support your case with solid evidence, it might be worth pursuing.
But if your complaint is minor or your goal is simply to get a quicker response, you may find the process more frustrating than helpful.
Need Help Dealing With HMRC?
Whether you’re in dispute with HMRC or just struggling to get a response, we can help you cut through the red tape and deal with them more effectively.
Thinking of making a formal complaint or unsure where to start?
Get in touch with Jon or the team today—we’ll guide you through the process and make sure your case is handled properly.
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