Can you ask for a different HMRC officer

Q: What can you do if the relationship has broken down?

Start with the least confrontational step that might work: Raise it with the officer. CC/FS1a says you can speak to the officer if you are not sure why something is being asked for, cannot do what is asked, or think a request is unreasonable or not relevant. Put the concern in writing. Ask for the manager's view. HMRC's factsheet on alternative dispute resolution, CC/FS21, says one way to resolve a dispute is to ask the officer to discuss your point of view with their manager. Change how you communicate. CC/FS1a says that if HMRC phones you, you can ask it to write instead, and that you can choose whether to attend a meeting. Dealing in writing, or through an agent, often takes the heat out of a difficult relationship. See meeting HMRC in an enquiry. Apply for mediation. CC/FS21 names situations where communications have broken down, or where it is unclear why the officer keeps asking for different information, as suitable for ADR. A trained HMRC mediator, not involved in the case, works with you and the officer. You can apply at any stage of a check if progress has stalled, and HMRC normally says within 30 days whether it accepts the case. ADR is not for complaints as such, though HMRC may consider an application where there is an underlying dispute.

Q: How might this work in practice?

Illustration only. A café owner's VAT check has run for a year. The officer has asked three times for till records already supplied and made remarks at a meeting suggesting the owner was hiding takings. The agent writes to the officer listing each request and the date it was answered, and asks that the letter be passed to the officer's manager with a request for a different caseworker. The manager declines to reassign the case but agrees a written timetable. When the officer asks again for the same records, the agent applies for ADR on the ground that communications have broken down, and separately complains about the remarks. The mediator helps agree which records are still needed and the check closes within three months. The complaint is upheld at first tier, with an apology and reimbursement of the agent's fees for the repeat requests.

HMRC does not give taxpayers a right to choose or replace the officer running a compliance check, and a complaint does not normally pause the check. You can still ask the officer to take your concerns to their manager, complain about the officer’s conduct, report serious misconduct, and use the routes that put a different HMRC officer or an independent tribunal in front of the dispute: a statutory review, alternative dispute resolution or an application to close the enquiry.

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Is there a right to a different officer?

No. HMRC’s general compliance check factsheet, CC/FS1a, lists your principal rights and obligations as the right to be represented by anyone you choose and the obligation to take reasonable care. It says nothing about choosing the caseworker. Who works a case is an internal allocation decision.

That does not mean a request is pointless. If the working relationship has broken down, asking for a fresh officer is a reasonable thing to raise with the officer’s manager, especially if you can show specific problems rather than a general dislike of the officer’s approach. But plan on the basis that the same officer may carry on.

A complaint does not stop the check. HMRC’s guidance at CHG813 says that when a compliance caseworker receives a complaint about an ongoing check there is usually no need to pause it, because a separate complaints team in HMRC’s Customer Compliance Group deals with the complaint independently while the caseworker continues. The caseworker must discuss any pause with that team.

What standard of behaviour should you expect?

HMRC’s Compliance Handbook at CH201300 tells officers to be considerate and polite at all times, act in accordance with HMRC guidance, respect confidentiality, start a check with an open mind about whether the right tax has been paid, and be willing to work with a properly appointed agent. Actions must be reasonable, proportionate and respect the law and human rights, and information requested under Schedule 36 to the Finance Act 2008 must be reasonably required to check the tax position.

The HMRC Charter adds that HMRC will assume you are telling the truth unless it has good reason to think you are not, will respect your wish to have someone else deal with it for you, and will be mindful of your wider personal situation. Respect runs both ways: HMRC’s mutual respect statement says abusive or unacceptable behaviour towards its staff can lead it to restrict or refuse contact. See the HMRC Charter and your rights.

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What can you do if the relationship has broken down?

Start with the least confrontational step that might work:

Raise it with the officer. CC/FS1a says you can speak to the officer if you are not sure why something is being asked for, cannot do what is asked, or think a request is unreasonable or not relevant. Put the concern in writing.
Ask for the manager’s view. HMRC’s factsheet on alternative dispute resolution, CC/FS21, says one way to resolve a dispute is to ask the officer to discuss your point of view with their manager.
Change how you communicate. CC/FS1a says that if HMRC phones you, you can ask it to write instead, and that you can choose whether to attend a meeting. Dealing in writing, or through an agent, often takes the heat out of a difficult relationship. See meeting HMRC in an enquiry.
Apply for mediation. CC/FS21 names situations where communications have broken down, or where it is unclear why the officer keeps asking for different information, as suitable for ADR. A trained HMRC mediator, not involved in the case, works with you and the officer. You can apply at any stage of a check if progress has stalled, and HMRC normally says within 30 days whether it accepts the case. ADR is not for complaints as such, though HMRC may consider an application where there is an underlying dispute.

How do you complain about an officer’s conduct?

Conduct that falls short of the standards above is a complaint about service. HMRC’s complaints page lists poor communication or behaviour as a proper subject of complaint. A first tier review investigates what happened; if you disagree, a different person carries out a second tier review. After that, the Adjudicator’s Office can look at staff conduct that led to poor customer service. The steps are covered in complaining about HMRC and the Adjudicator.

Serious misconduct follows a separate process. HMRC defines it as behaviour that is illegal, or that would justify disciplinary proceedings and could lead to dismissal, giving assault, corruption, fraud and unauthorised disclosure of customer information as examples. The complaint is reviewed by someone in HMRC not previously involved. In England and Wales, serious misconduct complaints can be referred to the Independent Office for Police Conduct; in Scotland, to the Crown Office and Procurator Fiscal Service, or the Police Investigations and Review Commissioner for death or serious injury. HMRC says there is currently no independent oversight in Northern Ireland.

A complaint about conduct is stronger with a dated record: what was said or asked for, when, by whom and what effect it had. HMRC’s serious misconduct guidance asks for exactly that, plus how you want the matter resolved.

When does someone else look at the officer’s decisions?

Several routes bring in a fresh decision maker without changing the caseworker:

Statutory review. Once HMRC makes an appealable decision, CC/FS1a says you usually have 30 days to send new information, ask for a review by an HMRC officer who has not been involved, or appeal to the tribunal. The HMRC Charter describes the review officer as a fresh pair of eyes. See statutory review or ADR.
Closing the check. If you think the check should stop, CC/FS1a says you must first tell HMRC why; if it disagrees, you may be able to ask the tribunal to decide. See applying to the tribunal to close an enquiry.
Information notices. CC/FS1a says you cannot ignore an information or inspection notice, but you do have safeguards when HMRC uses its legal powers.

Can a badly run check lead to compensation?

Yes, if the conduct caused extra cost. HMRC’s guidance at CRG3100 recognises that some taxpayers feel a check was prolonged by an investigator’s incompetence, prejudice or determination to find something, and says the longer HMRC persists with discredited figures, the more likely a complaint is justified, with reimbursement of costs beyond the point the case should have settled. Under CRG3075, however, the normal costs of a reasonable enquiry stay with the taxpayer. See claiming compensation from HMRC.

If the difficulty comes from your own health or circumstances rather than the officer, CH201360 tells officers to agree reasonable adjustments and allows a supporter to attend. See getting extra support from HMRC.

How might this work in practice?

Illustration only. A café owner’s VAT check has run for a year. The officer has asked three times for till records already supplied and made remarks at a meeting suggesting the owner was hiding takings. The agent writes to the officer listing each request and the date it was answered, and asks that the letter be passed to the officer’s manager with a request for a different caseworker. The manager declines to reassign the case but agrees a written timetable. When the officer asks again for the same records, the agent applies for ADR on the ground that communications have broken down, and separately complains about the remarks. The mediator helps agree which records are still needed and the check closes within three months. The complaint is upheld at first tier, with an apology and reimbursement of the agent’s fees for the repeat requests.

What mistakes make things worse?

Refusing to deal with the officer at all, which can count against you when HMRC assesses cooperation and penalties.
Treating a complaint as if it pauses deadlines in the check.
Complaining about a tax decision that needs an appeal within 30 days.
Making general accusations without dates or examples.
Recording meetings without telling HMRC instead of agreeing notes; see recording a meeting with HMRC.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.