HM Revenue & Customs (HMRC) have stated their aim to give you the best possible service at all times. You or your accountant can complain to HMRC if things go wrong.

• It is important that you first tell your accountant when anything goes wrong with the HMRC. If the HMRC are not told when a tax inspector or department gets it wrong, they cannot put things right, nor prevent the same things happening again.

Usually, a phone call from your accountant will be enough to put things right quickly. However, if you are still unhappy, then you may want your accountant to complain.

How to complain for yourself
The best way to complain is to contact the Complaints Manager at the office that has been dealing with your affairs.

Prepare your facts well beforehand and don't get angry, be polite but firm.  You may contact HMRC in any way to complain:-

• by phone
• in writing
• by fax
• in person

Tell them as much as you can about your complaint, including:

• what went wrong
• when it happened
• who you dealt with
• how you would like it settled
• Also give them any reference numbers, for example your National Insurance Number or VAT
  Registration Number.