HMRC Complaint Appeals
The IPCC is responsible for considering appeals made by members of the public in relation to serious complaints against HMRC staff. We have powers to overturn certain HMRC decisions.
We do not have any power to consider appeals in relation to less serious complaints about staff or complaints about overall HMRC policies. Neither do we have the power to deal with appeals against complaints about incidents which took place in Scotland or Northern Ireland.
Appeal against the non-recording of a complaint
HMRC has a duty to record your complaint about the conduct of a member of staff or give you reasons why it has been decided not to record your complaint. If you have tried to make a serious complaint about a member of HMRC staff but HMRC did not record it, you may be able to appeal to the IPCC.
Appeal against the outcome of a HMRC investigation into your complaint
You may be able to appeal to the IPCC about the outcome of an investigation if you have made a serious complaint about the conduct of a member of HMRC staff that has been locally investigated by HMRC, or investigated by HMRC under the supervision of the IPCC. HMRC will write and inform you where you have the right to appeal to the IPCC against the outcome of an investigation.
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