CECCG13200 | Complaints Handling Procedure: Access to the complaints system
From HM Revenue & Customs · Complaints from External Customers about the Conduct of HMRC staff Guidance
Complaints alleging potential misconduct by HMRC staff can be made:
face-to-face
by telephone, or
in writing by letter or e-mail
Examples of who might receive complaints involving potential misconduct matters include:
The Manager of the Officer being complained about
Complaints handling staff
The Chief Executive’s Office
A Contact Centre
A Director
An Enquiry Centre
Internal Investigations.
Note: This list is not exhaustive.
Complaints could also be made directly to the Adjudicator's Office, the Parliamentary Ombudsman and the IOPC but these organisations will refer the complaint back to HMRC where HMRC has not had the opportunity to consider them in the first instance.