Taxpayers and businesses have rights as well as responsibilities when dealing with HMRC. Understanding these rights can help businesses engage constructively with HMRC, respond appropriately to enquiries and compliance checks, and access the correct review and appeal procedures where disagreements arise.
This page provides access to official resources relating to taxpayer rights, HMRC standards of conduct, reviews, appeals and dispute resolution procedures.
HMRC Charter
Taxpayer Rights and Responsibilities
Reviews and Appeals
Alternative Dispute Resolution (ADR)
Complaints Procedures
Tribunal and Court Processes
Why These Resources Matter
HMRC Charter
The HMRC Charter sets out the standards of behaviour and service that taxpayers can expect when dealing with HMRC. It explains HMRC’s commitments regarding fairness, professionalism, transparency and respect, while also outlining the responsibilities expected of taxpayers.
Taxpayer Rights and Responsibilities
Taxpayers have a range of legal rights when dealing with HMRC, including rights relating to information requests, appeals, reviews and confidentiality. At the same time, taxpayers are responsible for keeping accurate records, submitting returns on time and providing complete and accurate information when requested.
Reviews and Appeals
Where a taxpayer disagrees with an HMRC decision, they may be entitled to request an internal review or submit a formal appeal. Understanding the available review and appeal procedures can help ensure that disputes are addressed through the appropriate channels and within the required time limits.
Alternative Dispute Resolution (ADR)
Alternative Dispute Resolution provides an opportunity for taxpayers and HMRC to resolve disputes through mediation rather than formal tribunal proceedings. ADR can help clarify issues, identify areas of agreement and potentially resolve matters more quickly and cost-effectively.
Complaints Procedures
HMRC operates formal complaints procedures for situations where taxpayers believe service standards have not been met. Complaints may relate to delays, communication issues, administrative errors or other concerns regarding the handling of a case or enquiry.
Tribunal and Court Processes
Where disputes cannot be resolved through reviews, appeals or ADR, matters may proceed to a tribunal or court. Understanding the tribunal and court process can help taxpayers prepare for proceedings, understand their rights and navigate the formal dispute resolution system.
Why These Resources Matter
Understanding taxpayer rights helps businesses communicate confidently with HMRC, understand what standards of behaviour can be expected and identify the appropriate routes for resolving disputes.
Most interactions with HMRC are straightforward, but where disagreements arise, official guidance can help businesses understand the options available and the procedures that should be followed.
Last Reviewed: June 2026