CECCG13700 - Complaints Handling Procedure: Recording a complaint

A complaint is deemed to be ‘recorded’ when it has been entered into HMRC’s Complaint Handling Analysis and Reporting Tool (CHART), the complaints database, under one of the ‘conduct’ categories.

The Complaints Team for the business unit should record complaints about the potential misconduct of HMRC staff on the CHART complaints database as soon as reasonably practicable.

Information to be recorded

The following information should be recorded:

  • Name and address of the complainant
  • Date the complaint was received
  • Date recorded
  • Note that this is a potential conduct case 
  • Whether the complaint has been assessed as meeting the criteria for mandatory or voluntary referral to Internal Investigations and the date it was sent to Internal Investigations, or the officer’s management chain.
  • If a call recording exists.

The following information should not be recorded:

  • The name of the officer being complained about
  • Their manager’s name and location
  • The name of the officer who received the complaint

Note: if you do not have access to CHART, please contact your business Complaints Team who will register it for you.

Appeal against non-recording

The IOPC Regulations require HMRC to record a complaint made by the member of the public about the conduct of an HMRC officer where that complaint falls within the remit of the Regulations.

Where HMRC determine it is not the appropriate authority in regard to the complaint, the Regulations require HMRC to give notification of the complaint to the appropriate authority for the individual complained against.

Where HMRC decide not to record a complaint about the conduct of an HMRC officer as above or not to give notification of the complaint to the appropriate authority for the individual complained against, HMRC must notify the complainant of the following matters:

  1. the decision to take no action and, if that decision relates to only part of the complaint received, the part in question;
  2. the grounds on which the decision was made; and
  3. whether the complainant has a right of appeal to the IOPC against that decision.

The right of appeal only arises where HMRC is required to refer the complaint to the IOPC.

A complainant has 28 days to lodge an appeal to the IOPC. Any appeal made to or received by HMRC should be forwarded immediately to Internal Investigations by the Complaints Team for onward transmission to the IOPC. If the IOPC decides to consider an appeal, they may ask for all relevant documentation e.g. the letter of complaint and response to the complainant.