ECSH130000 - Complaints
If a business is not satisfied with the level of service provided by Economic Crime- Supervision (EC-S), then they may make a complaint. This could be, for instance, due to a mistake by EC-S, an overdue delay in replying to correspondence, or another matter that the business is not satisfied about. A complaint does not need to be called a complaint or state it is a complaint to be treated as one. If the business wants the problem to be treated as a complaint, then it is a complaint. When reviewing the content of the correspondence received, the officer should consider whether the content is a complaint and if so, it should be treated as a complaint. Generally, if a business expresses that it is not satisfied with the level of service it has received it should be treated as a complaint.
Complaints can come into EC-S:
- Via Professional and Customer Experience (PaCE) team
- Directly from the business by either post, email or telephone, maybe following direct contact with EC-S, or in a face-to-face scenario such as a compliance visit. Customers may also complain directly to HMRC via their Government Gateway account.
All complaints must be dealt with in accordance with HMRC compliance professional standards and the HMRC Charter.
Types of EC-S complaints
Authorisations
If the complaint relates to registration, approvals or the fit & proper test then it is managed directly by the Professional and Customer Experience (PaCE) team.
Any complaint received directly into EC-S must first be sent to PaCE team to register and co-ordinate response to the complaint.
Authorisations team will provide full details to allow the PaCE team to co-ordinate the complaint and respond to the complaint.
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Operational
A complaint relating to other EC-S operational issues will also be managed directly by PaCE team. Any complaint received directly into EC-S must first be sent to PaCE team to register the complaint. Ideally the case officer that the issue relates to, should provide the team with all the case details. This will allow the PaCE team to co-ordinate the complaint and respond.
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Policy
If the complaint relates to the scope or requirements of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, then it should be sent directly to the EC-S cross cutting policy team.
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Non-EC-S complaints
It is also possible that the business may make a direct complaint about another tax related matter whilst they are in communication with EC-S.
These types of complaint should be referred to PaCE team to triage and refer to the appropriate HMRC directorate.
Further advice
Further HMRC advice about dealing with complaints can be found in the complaint handling guidance.