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Sample HMRC Complaint Letter

A completed complaint to HMRC about a delayed self-assessment repayment, with evidence, remedy requested and review route.

Jurisdiction: England and Wales - completed fictional worked example

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Important: This sample provides general legal information only and is not legal advice. Check the law, prescribed forms and signing requirements that apply to your exact jurisdiction and circumstances before use.

# SAMPLE HMRC COMPLAINT LETTER

Date: 20 May 2029

Parties: Daniel Price and HM Revenue & Customs

## 1. Status of this document

Daniel Price of 42 Seabreeze Avenue, York YO10 2LE complains to HM Revenue & Customs about the unresolved £3,480 repayment shown by his 2027-28 self-assessment return, reference SA-29184.

## 2. Parties and subject

The return was filed online on 31 January 2029 and HMRC requested bank verification on 12 February. Daniel supplied the requested statement on 15 February and has received no substantive decision by 20 May.

## 3. Facts and request

Daniel asks HMRC to confirm the case owner, explain any outstanding compliance check and release the repayment with lawful interest if appropriate. He has enclosed the submission receipt, correspondence and bank evidence.

## 4. Checks and evidence

He requests a written response within 15 working days and asks that future contact be by secure online message or post. He does not send full bank credentials or unnecessary personal information by ordinary email.

## 5. Procedure and deadline

The complaint concerns administration and delay; Daniel remains responsible for accurate tax returns and will respond to a proper compliance question. Making this complaint does not prevent HMRC taking lawful action.

## 6. Rights and remedies

If unresolved, Daniel will request a review through HMRC's complaint process and consider the Adjudicator's Office or other appropriate route. He will keep records of dates, costs and any financial impact.

## 7. Records and signature

Daniel signs on 20 May 2029. This letter is addressed to HMRC, not a tax appeal or substitute for a formal statutory review, and does not concede any disputed tax liability.

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