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This information applies to England, Wales, Scotland and Northern Ireland
Dealing with a tax problem
If you have a tax problem and are an employee, you may be able to resolve it by talking to your employer. Your employer will have guidance on how to operate the PAYE tax system and deal with problems.
If the problem cannot be resolved by talking to your employer, or you are not working, you should first contact:-
If the problem remains unresolved, you may wish to:-
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Tax enquiry centres
Tax enquiry centres are local tax offices which can help with income tax problems. The centres can help with general enquiries, for example, whether you can claim certain allowances or reliefs, and with specific problems relating to your tax records. Most tax enquiry centres are open to the public and deal with written or telephone enquiries.
Tax enquiry centres are either listed in the local telephone directory under ‘Inland Revenue’, or details of them will be available from local Inspectors of Taxes offices.
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Tax offices
Each employer has a tax office which holds the tax records for everyone who works for that employer. The tax office may be some distance from where you work.
The employer must give you the following information if you ask for it, as well as providing it on your P45 and P60:-
- the name and address of the tax office; and
- your tax reference number.
When you contact the tax office you must quote your national insurance number and your employer’s tax reference number. The national insurance number and the tax reference number are given on forms P45 and P60 or you can ask the employer for these.
Most tax offices only deal with written or telephone enquiries and are not open to the public.
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Challenging and negotiating with HM Revenue and Customs
You may wish to challenge a decision or negotiate with HM Revenue and Customs (HMRC). The procedure to follow, and the office concerned, will differ according to the type of challenge or dispute.
Some of the main procedures are:-
- appealing, for example, against a calculation of tax liability or a PAYE code
- seeking a waiver, because of HMRC delays
- negotiating tax debts
- complaining about HMRC conduct.
For details of how to challenge or negotiate with HMRC an experienced adviser should be consulted, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by email, click on nearest CAB.
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The Adjudicator's Office
The Adjudicator's Office considers complaints of maladministration by HM Revenue and Customs (HMRC), for example:-
- excessive delay
- errors
- discourtesy.
The Adjudicator's Office will not consider:-
- legal disputes
- complaints that have already been investigated by the Parliamentary Ombudsman - see below
- appeals against property valuations, including appeals against council tax bandings. These should be referred to Valuation Tribunals
For more details, see Council tax.
- matters relating to a criminal prosecution during the course of legal proceedings.
A complaint should not usually be referred to the Adjudicator's Office until you have given HMRC a chance to remedy matters. However, in urgent cases, the Adjudicator's Office may offer immediate help without you approaching HMRC first, for example, if there is a risk that any delay might cause irreparable damage. If you do contact the Adjudicator's Office directly, you will be guided through the necessary procedures.
The address of the Adjudicator's Office is:-
8th Floor
Euston Tower
286 Euston Road
London
NW1 3US
Tel: 0300 057 1111
Fax: 0300 057 1212
E-mail: adjudicators@gtnet.gov.uk
Website: www.adjudicatorsoffice.gov.uk
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The Parliamentary Ombudsman
The Parliamentary Ombudsman may be able to help with complaints against HM Revenue and Customs if, for example, there has been avoidable delay, failure to give appropriate advice and failure to follow proper procedures. The Ombudsman cannot investigate complaints about government policy or about tax legislation.
If you want to complain to the Parliamentary Ombudsman, you must first contact your MP and ask for the matter to be referred.
For more details about the Parliamentary Ombudsman, in England, see How to use an ombudsman in England, in Wales, see How to use an ombudsman in Wales, in Northern Ireland, see How to use an ombudsman in Northern Ireland or in Scotland, see How to use an ombudsman in Scotland.
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TaxAid
TaxAid provides a free and independent tax service offering advice, assistance and advocacy to people needing help with tax. It covers subjects such as tax allowances, PAYE codes, tax arrears, self-employment, tax returns and HM Revenue and Customs administration and complaints.
The service is intended for people who cannot afford to employ an accountant.
Advice can be given over the telephone and interviews may be arranged by phoning 0845 1203 779 between 10am and 12noon, Monday to Thursday. You can also find help on their website at www.taxaid.org.uk.
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TaxHelp for Older People
If you are over 60 and on a low income and you have a tax query, you can phone the TaxHelp for Older People helpline on 0845 601 3321. Or look on their website at www.litrg.org.uk.
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