What you need
to know
Before we look at your complaint you
will need to have exhausted the
organisation's own complaints procedure
and have received a final response from
them. Find out more about the complaint
process.
To make a request for information under
the Freedom of Information (FOI) Act,
please write (or fax) to the address
listed on our contact us page.
You can find more about your rights to
information on the FOI pages of the HMRC
website,
www.hmrc.gov.uk, and on the FOI
pages of DirectGov,
www.direct.gov.uk.
Both links open in a new window.
