Asked by: Lord Hope of Craighead (Crossbench - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether there is a complaints procedure for taxpayers who are fined for the late return of an amended paper self-assessment form following a late warning by HM Revenue and Customs that their initial return was incomplete; and if so, to whom that complaint should be addressed.
Answered by Lord Young of Cookham
HM Revenue and Customs (HMRC) has a complaints procedure for customers who are unhappy with any aspect of the service it provides. The complaint should be addressed to PAYE and Self-Assessment Complaints, HM Revenue and Customs, BX9 1AB. Customers can also complain using an i-form. If the customer is still unhappy after HMRC have reviewed the complaint they can ask the Adjudicator to look into the complaint. The role of the Adjudicator is to provide an independent review and ensure that HMRC have followed their procedures and guidance. Information about how to do this can be found on the Gov.uk website.
There is also a process in place to appeal if a Self-Assessment taxpayer receives a penalty notice that they feel has been issued inappropriately. An appeal should be received within 30 days of the date of the penalty notice. The appeal can be made in the form of a letter or completion of a Form SA370, which is available on Gov.uk. The SA370 Notes provide information to help completion of the Form SA370 including details of where to send the form. The current address to send an appeal is – Self Assessment, HM Revenue and Customs BX9 1AS United Kingdom. Further information can be obtained by ringing the Self-Assessment Helpline number which is 0845 5900 0444.