Your Rights When Dealing with HMRC
HM Revenue and Customs has wide powers to check, assess, and collect tax, but you have corresponding statutory protections. If you disagree with a tax assessment, penalty, or other appealable decision, notice of appeal must generally be given in writing within 30 days of the specified date under the Taxes Management Act 1970. Before going to the First-tier Tribunal (Tax Chamber), you can ask HMRC for an internal review by an officer not previously involved. HMRC can only demand information or documents that are reasonably required to check your tax position, and must keep your tax affairs confidential. If HMRC's own complaints process does not resolve a dispute about how you were treated, you can escalate to the Adjudicator's Office, an independent body that investigates complaints about HMRC (and the Valuation Office) by reviewing whether the department applied its own rules, standards, guidance, and codes of practice fairly and consistently. Jurisdiction: UK-wide (HMRC is a UK-wide tax authority).
Last updated: 2026-03-08
Your Rights
Right to Be Treated Fairly
HMRC's Charter commits them to treating you fairly, with honesty and respect. You can complain if HMRC fails to meet these standards.
Right to Appeal Tax Decisions
If HMRC issues a tax assessment, penalty, or decision you disagree with, you have a statutory right of appeal. Most appeals must be made within 30 days.
Right to a Review
Before going to tribunal, you can ask HMRC for an internal review of their decision by an officer not previously involved. The review must be completed within 45 days.
Right to Go to the Tax Tribunal
If you disagree with HMRC's decision (or their review), you can appeal to the First-tier Tribunal (Tax Chamber). The tribunal is independent of HMRC.
Right to Reasonable Notice of Inspections
HMRC must give you reasonable notice before visiting your premises for an inspection. You can request a different time if the proposed time is inconvenient.
Right Against Unreasonable Information Requests
HMRC can only require information and documents that are 'reasonably required' for checking your tax position. You can appeal to the tribunal if you believe a request is unreasonable.
Right to Professional Representation
You can appoint a tax adviser, accountant, or solicitor to deal with HMRC on your behalf at any stage.
Right to Confidentiality
HMRC must keep your tax affairs confidential. Unauthorised disclosure by an HMRC officer is a criminal offence.
Common Myths
HMRC is always right and you can't challenge them
HMRC makes mistakes. You have a statutory right of appeal against most decisions. Thousands of appeals succeed at tribunal each year.
If HMRC investigates you, it means they think you're a criminal
Most HMRC investigations are civil compliance checks, not criminal investigations. A compliance check does not mean you have done anything wrong — HMRC checks a proportion of returns as routine.
HMRC can take money directly from your bank account whenever they want
HMRC can use Direct Recovery of Debts (DRD) to take money from bank accounts, but only for debts over £1,000, only after multiple contact attempts, and they must always leave at least £5,000 across your accounts.
What To Do
Respond to HMRC promptly
If you receive a letter from HMRC, respond within the deadline given. Ignoring HMRC correspondence can lead to estimated assessments and penalties.
Keep records
Keep all tax records for at least 5 years after the 31 January submission deadline (6 years for business records). This protects you in any investigation.
Appeal within 30 days
If you receive a decision you disagree with, appeal in writing within 30 days. Late appeals may be accepted if you have a reasonable excuse.
Consider professional advice
For complex matters, instruct a tax adviser or accountant. Many offer a free initial consultation.
Complain if treated unfairly
Use HMRC's complaints process. If unresolved, escalate to the Adjudicator's Office and then the Parliamentary Ombudsman.
Key Legislation
- Taxes Management Act 1970
- Finance Act 2008
- Finance Act 2009
- Commissioners for Revenue and Customs Act 2005
- Tribunal Courts and Enforcement Act 2007
Useful Contacts
Frequently asked questions
- Does HMRC have to tell me before they visit my home or business?
- HMRC must give you reasonable notice before visiting your premises for an inspection. If the proposed time is inconvenient, you can request a different time. This right is set out in Schedule 36 of the Finance Act 2008, ensuring you are not subjected to unannounced visits without proper communication.
- How long do I have to appeal an HMRC decision?
- You have a statutory right to appeal most HMRC decisions, including tax assessments or penalties. Most appeals must be made within 30 days of the decision. If you miss this deadline, late appeals may still be accepted if you can provide a reasonable excuse for the delay.
- Can HMRC take money directly from my bank account?
- HMRC can use Direct Recovery of Debts to take money from your bank account, but only for debts over £1,000. They must make multiple contact attempts first and are required to leave at least £5,000 across your accounts. They cannot take money whenever they want without following these specific conditions.
- What happens if I disagree with an HMRC decision?
- Before going to the First-tier Tribunal, you can ask HMRC for an internal review of their decision. This review must be carried out by an officer who was not previously involved in the case and must be completed within 45 days. This process is governed by the Taxes Management Act 1970.
- Does an HMRC investigation mean I am a criminal?
- Most HMRC investigations are civil compliance checks rather than criminal investigations. A compliance check does not imply you have done anything wrong; HMRC routinely checks a proportion of returns. However, if you receive correspondence, you should respond promptly within the given deadline to avoid estimated assessments or penalties.