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Waiting on HMRC?
Some of the dates run against you, some against HMRC. This clock shows both, so you don't lose by missing your own.
The rules
- Your 30 days. To appeal a penalty or a tax decision you have 30 days from the date on HMRC's letter. A late appeal can be accepted if there was a good reason, but day 30 is the line.
- HMRC's 15 working days. There is no law saying how fast HMRC must answer a letter. Its own aim is a reply to 80% of post within 15 working days, and it publishes how it does every month. The same 15 working days is its aim for a first answer to a complaint.
- Complaints have two tiers. Tier 1, then a tier 2 review by a different officer, which is HMRC's final answer. After that, the independent Adjudicator's Office, within 6 months of the final answer; then the Parliamentary Ombudsman, through your MP. You can ask for your costs back and for a payment for worry and distress.
- The enquiry window. HMRC can open an enquiry into a return for 12 months after the day it was filed, if it was filed on time. Later, it needs a "discovery", which is a higher bar. There is no time limit on an enquiry once open, but after a reasonable time you can ask the tribunal to make HMRC close it.
GOV.UK: disagree with a tax decision or penalty, GOV.UK: complain about HMRC, Taxes Management Act 1970, section 9A. Free help with the tax itself: TaxAid and, over 60, Tax Help for Older People.
HMRC's own figures
How HMRC says it is doing
- 87.6% of post answered within 15 working days (its aim is 80%)
- 8 min average wait for a call to be answered, and 35% waited more than 10 minutes
- 5,518 complaints in the month, 48% upheld in full or in part
August 2026. HMRC monthly performance data.
What people logged
Too few waits on HMRC logged to show figures yet. Figures appear once 10 have been confirmed.
Start a clock
What are you waiting for?
We never ask what the tax is, how much, or your reference numbers. This page explains the time limits; it does not say whether you owe anything or whether an appeal would succeed. For that, an accountant, a tax adviser, or TaxAid, which is free.