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Tax Credits: Making a complaint

Although tax credits ended on 5 April 2025 and there are no live tax credit awards after that date, HMRC will continue to deal with tax credit matters, including issues relating to tax credit complaints.

This part of the website explains how to make a complaint to HMRC when things have gone wrong and the escalation routes available if a claimant is not happy with the HMRC response to their initial complaint.

We first explain how to use the HMRC internal complaints process, and then how to access the next stages of the complaints process to the Adjudicator and then the Parliamentary Ombudsman. We also briefly cover the role of Judicial Review.

Information about how complaints can be used in relation to overpayments can be found in our challenging overpayments section.

HMRC's complaints process is outlined on the GOV.UK website.

Last reviewed/updated 11 May 2025