Tax Disputes
PAYE coding errors; Tax rebate delays; Self-assessment penalties; VAT repayment delays; R&D credit delays; Incorrect HMRC advice
Max award: £No cap (tribunal); No cap (PHSO recommendation)
Uphold rate: 41%
Key Legislation
Taxes Management Act 1970; Finance Act 1994; TMA 1970; Commissioners for Revenue and Customs Act 2005
Companies in This Sector
HMRC | Adjudicator's Office | First-tier Tax Tribunal | PHSO | LITRG
Annual complaint volume: 843 (Adjudicator investigations 2023-24; +34%)
Note: EMERGING TREND: HMRC acknowledged 2024-25 as difficult year for complaints; 843 Adjudicator investigations (+34%); Tier 2 trial from Oct 2024 | MP referral required for PHSO