It is your right to complain if you are unhappy about how you have been treated by a member of HMRC staff. Complaints should be made directly to HMRC in the first instance.
Information about making a complaint to HMRC can be found at www.hmrc.gov.uk/dealingwith/complain.htm
Only the most serious cases will be referred from HMRC to be dealt with by the IPCC.
Contact the IPCC on 0845 877 0083 or email enquiries@ipcc.gsi.gov.uk
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