Complaints and Appeals

The following documents tell you how to complain if you are unhappy with our service or want to appeal against a decision given. Poor service, staff behaviour and delay are examples of complaints. Decisions, which can be appealed against, include disagreements about liability to pay tax or the amount of a tax assessment. An appeal can also be made against the seizure of goods at ports and airports, and any subsequent non-restoration decision.

• Documents relating to complaints and appeals regarding VAT, Excise and other duties formerly dealt with by HM Customs and Excise

• Documents relating to complaints and appeals regarding Taxes and Tax Credits formerly dealt with by Inland Revenue

VAT, Excise and other duties:

• Complaints, appeals and reconsiderations for matter relating to VAT, Excise and other duties previously dealt with by HM Customs and Excise
• Notice 1000 - Complaints and putting things right: Code of Practice relating to matters previously dealt with by HM Customs and Excise
• Notice 400 HM Customs and Excise Charter
• Travellers' Charter regarding our officers based as ports and airports

Taxes and Tax Credits:

• How to complain in relation to Taxes and Benefits previously dealt with by Inland Revenue.
• COP1 - Putting things right: Code of Practice relating to matters previously dealt with by Inland Revenue.
• Tax appeals: A guide to appealing against decision of the Inland Revenue on tax and other matters.
• How to appeal against a tax credits decision or award.