Complain about serious misconduct by HMRC staff
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
If you have a complaint about staff conduct, contact HMRC as soon as possible.
HMRC takes complaints of serious misconduct by our staff very seriously. Serious misconduct is any behaviour that:
- is illegal
- would justify disciplinary proceedings and could lead to dismissal if proven
Serious misconduct includes:
- assault
- corruption
- fraud
- unauthorised disclosure of customer information
How to make a complaint
You will need to give us as much information as possible, including:
- your full name and address
- your reference number (for example National Insurance number, tax reference, VAT number or employer reference)
- what went wrong
- when it happened
- who you dealt with
- what effect our actions had on you
- how you’d like us to resolve the matter
Complain online
You can:
You’ll need a Government Gateway ID to complain online. If you do not have one, you can create one when you sign in.
Complain by phone or post
You can complain to HMRC by phone or post .
What happens when you complain to HMRC
Your complaint will be reviewed by someone in HMRC who was not involved before. They will contact you if they need more information.
An independent body may look at your complaint if it’s about:
- serious misconduct
- death or serious injury following contact with HMRC staff
The independent body for England and Wales is the Independent Office for Police Conduct (IOPC).
The independent body for Scotland is either the:
- Crown Office and Procurator Fiscal Service (COPFS), if you complained about serious misconduct
- Police Investigations and Review Commissioner (PIRC), if you complained about death or serious injury following contact with HMRC
There is currently no independent oversight in Northern Ireland. Complaints about staff misconduct will be dealt with under HMRC’s complaints handling process.
What happens next
If your complaint meets the criteria to be referred to an external body, we will:
- make a referral to the relevant authority
- update you on what will happen next
If your complaint does not meet the referral criteria, our complaints team will reply to your complaint.
Updates to this page
Last updated 3 September 2024 + show all updates
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Information about how to complain to HMRC and how your complaint will be dealt with has been added.
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The way you send your complaint to HMRC has changed.
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Added the contact address for complaints about serious misconduct.
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First published.