How to Dispute a Tax Decision or Complaint About HMRC
HMRC tax disputes: incorrect assessments, penalty appeals, tax code errors. HMRC complaints, ADR and Tax Tribunal routes.
If you disagree with a tax decision by HMRC — whether it is an assessment, penalty, or tax code — you can challenge it. For most decisions, you have 30 days to request a review or appeal to the First-tier Tribunal (Tax Chamber).
For service complaints (delays, errors, poor communication), use HMRC's formal complaints process. If HMRC does not resolve your complaint, escalate to the Adjudicator's Office — an independent body that investigates complaints about HMRC and the Valuation Office Agency.
HMRC also offers Alternative Dispute Resolution (ADR) for disputes about the amount of tax owed. ADR uses a trained HMRC facilitator (not the original caseworker) to help reach agreement without going to tribunal.
Key Legislation
- Taxes Management Act 1970
- Finance Act 2009
- Taxpayers' Charter
Key Deadlines
- Tax decision appeal: 30 days
- HMRC complaint: no fixed deadline
- Adjudicator: within 6 months of HMRC final response