Taking an HMRC complaint to the Ombudsman

Q: Who can complain, and how long do you have?

Who. Section 6(1) allows a complaint by any individual or any body of persons, incorporated or not, so a company or partnership can complain, though a local authority or similar public body cannot. If the person has died or cannot act, section 6(2) allows their personal representative, a family member or another suitable individual to complain. Time. Section 6(3) says a complaint should be made within twelve months of the day the person first had notice of the events complained about, but the Ombudsman may investigate a later complaint if there are special circumstances. The clock is tied to knowledge of the problem, not to the Adjudicator's decision, so a long internal process can leave a complaint technically late. Connection with the UK. Under section 6(4) the person must be UK resident, or the action must relate to them while present in the UK or to rights or obligations that arose in the UK. By contrast, the Adjudicator's Office can normally accept a complaint up to 6 months after HMRC's second tier response.

Q: How might a referral look?

Illustration only. A sole trader's repayment is held for 14 months while HMRC loses correspondence twice. HMRC's second tier review apologises and pays £150 for worry and distress, but refuses his accountant's fees for chasing. The Adjudicator upholds part of the complaint and recommends fees for six months. He still believes the whole period was HMRC's fault, so he writes to his MP with copies of the Adjudicator's decision, his timeline and the invoices, and asks for a referral. The Ombudsman's office asks HMRC for its file, decides the earlier months were also caused by lost post, and recommends that HMRC reimburse the remaining fees. HMRC implements the recommendation.

The Parliamentary and Health Service Ombudsman is the last stage for a complaint about HMRC’s service. It normally looks at a complaint only after HMRC’s two internal tiers and the Adjudicator’s Office, and the complaint has to be made in writing to an MP, who refers it with your consent. The Ombudsman decides whether maladministration caused an injustice that has not been put right and recommends a remedy; it cannot order HMRC to pay, but HMRC expects to accept and implement its recommendations.

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Where does the Ombudsman fit in the HMRC complaints process?

HMRC’s complaints page sets out the order: a first tier review, a second tier review by a different person, then the Adjudicator’s Office, and if you still disagree, a request to your MP to refer the complaint to the Ombudsman. The Adjudicator’s Office describes the Ombudsman as the final review. For the earlier stages, see complaining about HMRC and the Adjudicator.

The order is normal practice, not an absolute rule. HMRC’s guidance at CHG1205 says the Ombudsman will not normally review a complaint until HMRC has dealt with it, including the Adjudicator stage, but can do so if it chooses. If the Ombudsman takes up a case that has not been to the Adjudicator, the Adjudicator cannot consider it at the same time or afterwards. HMRC also cannot investigate a complaint while the Adjudicator’s Office or the Ombudsman is investigating it.

The Ombudsman’s powers come from the Parliamentary Commissioner Act 1967, and HM Revenue and Customs is listed in Schedule 2 to that Act as a body it can investigate.

Why does the complaint have to go through an MP?

Section 5(1) of the 1967 Act requires a written complaint by a member of the public, who claims to have suffered injustice through maladministration, made to a member of the House of Commons, and referred by that member to the Ombudsman with the complainant’s consent and a request to investigate. (A separate direct route added in 2025 applies only to complaints about a person’s experience as a victim of crime.)

Only a Westminster MP can make the referral. HMRC’s guidance at CHG840 notes that members of the Scottish Parliament, the Senedd and the Northern Ireland Assembly cannot refer cases to the Ombudsman and must pass them to the relevant MP.

An MP can also help before any referral. CHG840 says a business director, or someone with delegated authority, should reply personally to an MP who writes on behalf of a constituent, and if a full reply is not possible within 15 working days, explain why and say when it will come. Asking an MP to raise the case with HMRC sometimes resolves it without an investigation, and HMRC treats the request as implied consent to discuss the constituent’s affairs with the MP.

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Who can complain, and how long do you have?

Who. Section 6(1) allows a complaint by any individual or any body of persons, incorporated or not, so a company or partnership can complain, though a local authority or similar public body cannot. If the person has died or cannot act, section 6(2) allows their personal representative, a family member or another suitable individual to complain.
Time. Section 6(3) says a complaint should be made within twelve months of the day the person first had notice of the events complained about, but the Ombudsman may investigate a later complaint if there are special circumstances. The clock is tied to knowledge of the problem, not to the Adjudicator’s decision, so a long internal process can leave a complaint technically late.
Connection with the UK. Under section 6(4) the person must be UK resident, or the action must relate to them while present in the UK or to rights or obligations that arose in the UK.

By contrast, the Adjudicator’s Office can normally accept a complaint up to 6 months after HMRC’s second tier response.

What will the Ombudsman not investigate?

Section 5(2) stops the Ombudsman investigating action where the person has or had a right of appeal to a tribunal or a remedy in court, unless it is satisfied that in the particular circumstances it is not reasonable to expect them to use it. For tax this is the main barrier: disagreement with an assessment, penalty or closure notice belongs in an appeal, not a complaint. See complaint or appeal.

Schedule 3 adds further exclusions, including the conduct of civil or criminal court proceedings and personnel decisions. HMRC’s summary at CHG1205 is that the Ombudsman does not investigate government policy, the content of legislation, legal judgments and court proceedings, or personnel issues. Section 5(5) leaves it to the Ombudsman’s discretion whether to start, continue or stop an investigation.

How does an investigation work?

Under section 7(1) HMRC, and anyone alleged to have taken the action, must be given the chance to comment on the allegations. Section 7(2) says investigations are held in private, and the Ombudsman decides the procedure, can obtain information from anyone it thinks fit and decides whether a person can be represented. CHG1220 tells HMRC staff to expect requests for the papers and probing questions, and to help.

The investigation does not freeze your tax position. Section 7(4) says it does not affect HMRC’s power to act, and CHG1215 confirms HMRC can still pursue a debt that is part of the dispute. If HMRC decides to postpone collection, it should tell you whether interest is running. Keep paying what is due while the complaint runs.

Section 7(3) allows the Ombudsman to pay a complainant’s expenses properly incurred and allowances for loss of time, on scales set by the Treasury.

What can the Ombudsman recommend?

CHG1205 explains the test: whether HMRC’s handling amounts to maladministration and, if so, whether it caused an unremedied injustice. Maladministration is not defined in the legislation, but HMRC accepts it includes delays, poor decision making, inadequate service and failing to follow its own rules and procedures. Where there is unremedied injustice, the Ombudsman’s report sets out the steps HMRC should take to put things right.

Section 10 requires the report to go to the referring MP and to HMRC. A recommendation is not legally binding, but CHG1220 says HMRC expects to accept and implement the Ombudsman’s recommendations, and staff must not refuse to do so; any such decision is taken only centrally. If an injustice is not remedied, section 10(3) allows the Ombudsman to lay a special report before Parliament.

The remedy usually mirrors HMRC’s own redress policy, which CRG2050 says subscribes to the Ombudsman’s Principles for Remedy. Under CRG2025 a remedy can include acknowledging the mistake, correcting it, explaining what went wrong and what will change, an apology and, where appropriate, a payment for costs or for worry and distress. For how those payments are worked out, see claiming compensation from HMRC.

How might a referral look?

Illustration only. A sole trader’s repayment is held for 14 months while HMRC loses correspondence twice. HMRC’s second tier review apologises and pays £150 for worry and distress, but refuses his accountant’s fees for chasing. The Adjudicator upholds part of the complaint and recommends fees for six months. He still believes the whole period was HMRC’s fault, so he writes to his MP with copies of the Adjudicator’s decision, his timeline and the invoices, and asks for a referral. The Ombudsman’s office asks HMRC for its file, decides the earlier months were also caused by lost post, and recommends that HMRC reimburse the remaining fees. HMRC implements the recommendation.

What mistakes cause problems?

Writing to the Ombudsman directly instead of through an MP.
Asking a devolved assembly member to refer the case.
Using the complaint to challenge the tax itself when an appeal was available.
Letting more than twelve months pass from first knowing of the problem without explaining why.
Stopping payments in the belief that the investigation suspends collection.
Sending the MP an unfocused file; a short timeline, the outcome wanted and copies of each decision make the referral easier.

Where the problem is an unlawful decision rather than poor service, the remedy may be judicial review, which follows its own separate rules.

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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.