PHSO Casework Decisions
3,622 published casework decisions from the Parliamentary and Health Service Ombudsman (Apr 2021–Mar 2026). PHSO selects a subset of completed investigations for public publication — these 3,622 decisions represent approximately 1.1% of the 321,459 total complaints received across the same period. Source: decisions.ombudsman.org.uk.
3,622
Published Decisions
3,089
Health
533
Parliamentary (Govt)
18%
Upheld / Partly Upheld
Showing 81 results matching "HM Revenue and Customs"
HM Revenue and Customs (P-005012)
UK Government
Closed After Initial Enquiries
Business taxes
AI summary: Mr Q complained HMRC failed to provide an appropriate remedy for delays processing a Corporation Tax return, causing financial loss and stress.
HM Revenue and Customs (P-005001)
UK Government
Closed After Initial Enquiries
Personal taxes
Complaint handling
AI summary: Mr A complained that HMRC failed to provide sufficient financial remedy to address the impacts on him of its delays and mistakes in handling his tax affairs.
HM Revenue and Customs (P-004997)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mr A complained that HMRC refunded his tax repayment to a third party without his consent, alleging fraud.
HM Revenue and Customs (P-004955)
UK Government
Closed After Initial Enquiries
Personal taxes
Personal taxes
AI summary: Mr A complained that HMRC failed to act on information, gave incorrect advice, and issued incorrect tax codes, causing him stress and anxiety.
HM Revenue and Customs (P-004956)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mr D complained that HMRC failed to act on information regarding a tax assessment, causing unnecessary costs and stress, and that he felt bullied by HMRC.
HM Revenue and Customs (P-004892)
UK Government
Closed After Initial Enquiries
Tax credits
Tax credits
AI summary: Mr O complained HMRC demanded repayment of a 2004-2005 tax credit overpayment, despite previously stating it was repaid, causing him distress.
HM Revenue and Customs (P-004867)
UK Government
Not Upheld
Personal taxes
Personal taxes
Personal taxes
Personal taxes
Personal taxes
AI summary: Mr. E complained about HMRC's handling of his concerns about his employer not paying NMW, including closing the investigation and undercalculating arrears.
HM Revenue and Customs (P-004841)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mr A complained that HMRC sent his tax repayment to a third-party company without his authorization.
HM Revenue and Customs (P-004816)
UK Government
Closed After Initial Enquiries
Employment and low income benefits
AI summary: Ms H complained that HMRC pursued her for repayment of Self-Employed Income Support Scheme grants after initially stating they wouldn't.
HM Revenue and Customs (P-004763)
UK Government
Closed After Initial Enquiries
Personal taxes
Personal taxes
AI summary: Mr N complained HMRC did not correctly apply its Admin Law Manual (ADML1300) to his case, resulting in financial hardship from an underpayment claim.
HM Revenue and Customs (P-004761)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mr D complained HMRC erroneously set his tax rate and estimated income, causing a large income tax underpayment, financial hardship, and unfair interest charges.
HM Revenue and Customs (P-004655)
UK Government
Closed After Initial Enquiries
Complaint handling
AI summary: HMRC failed to properly respond to his requests for information regarding alleged tax credit overpayments, leading to debt collection threats and stress.
HM Revenue and Customs (P-004622)
UK Government
Closed After Initial Enquiries
Tax credits
AI summary: Mrs B complained HMRC failed to use her income information for an accurate tax credit award and she didn't receive an in-year finalisation letter, causing overpayment hardship.
HM Revenue and Customs (P-004618)
UK Government
Closed After Initial Enquiries
Business taxes
AI summary: HMRC failed to respond to requests for a VAT registration exception, causing his daughter a delay in registration and leading to significant backdated VAT payments.
HM Revenue and Customs (P-004578)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: HMRC failed to inform Mrs T in 2010 about the replacement of the Home Responsibilities Protection scheme, leading to missing National Insurance payments.
HM Revenue and Customs (P-004797)
UK Government
Closed After Initial Enquiries
Business taxes
AI summary: Mrs Q complained that HMRC's advice in 2014 led to Corporation Tax being deducted from compensation payments to her late brother's estate.
HM Revenue and Customs (P-004541)
UK Government
Closed After Initial Enquiries
Personal taxes
Business taxes
Complaint handling
AI summary: Mr A complained HMRC mishandled his travelling expenses tax claims and caused significant delays throughout the process, leading to financial loss, stress, and sleepless nights.
HM Revenue and Customs (P-004339)
UK Government
Not Upheld
Tax credits
Business taxes
Business taxes
Complaint handling
Complaint handling
Personal taxes
AI summary: Miss U complained HMRC failed to act on fraudulent claims and accounts, implied she was at fault, delayed complaint handling, and failed to protect her personal information.
HM Revenue and Customs (P-004316)
UK Government
Partly Upheld
Business taxes
Business taxes
AI summary: Mr A and Ms B complained HMRC took 17 months to confirm non-delivery of penalty letters and failed to prove their creation date, causing significant psychological pressure.
HM Revenue and Customs (P-004274)
UK Government
Closed After Initial Enquiries
Business taxes
AI summary: Mr E complained HMRC wrongly included his company in the Quarterly Payer Regime for corporation tax, resulting in an £85,607.32 interest charge due to infrequent large gains.
HM Revenue and Customs (P-004276)
UK Government
Closed After Initial Enquiries
Business taxes
Business and regulation
Complaint handling
AI summary: Mrs A complained HMRC inconsistently enforced VAT rules on disability aid products since 2013 and gave unclear advice, causing her business a commercial disadvantage and financial loss.
HM Revenue and Customs (P-004172)
UK Government
Closed After Initial Enquiries
Business taxes
AI summary: Mrs D complained HMRC did not appropriately consider her request to waive £3mil in VAT, only responding to one of her eight supporting points.
HM Revenue and Customs (P-003775)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mr N complained HMRC would not allow him to rectify a genuine mistake in his pension withdrawal, resulting in higher tax liability. He sought a retrospective tax adjustment.
HM Revenue and Customs (P-003791)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mrs A complained HMRC refunded her tax repayments to a third-party company without consent, which then charged VAT and withheld the money.
HM Revenue and Customs (P-003786)
UK Government
Closed After Initial Enquiries
Personal taxes
AI summary: Mr H complained that HMRC refused to set aside tax underpayments caused by its own errors, leading to significant financial burden and distress.
Upheld / Partly Upheld
259 + 397
18% of decisions found fault with the organisation complained about.
Not Upheld
247
Complaint investigated but no fault found. 1 resolved during investigation.
Closed After Initial Enquiries
2,718
PHSO decided not to proceed to full investigation.
Most complained-about:
HM Revenue and Customs (80), University Hospitals Birmingham NHS Foundation Trust (72), NHS England (62), Manchester University NHS Foundation Trust (50), HM Courts and Tribunals Service (48).
Published Decisions Over Time
Excludes 2,718 closed before investigation. Quarterly, by outcome.
Annual Complaints (PHSO-wide)
Official PHSO annual statistics across all organisations
| Year | Received | Investigated | Upheld | Upheld % | Remedy % |
|---|---|---|---|---|---|
| 2019-20 | 54,478 | 12,275 | 1,216 | 9.9% | 0% |
| 2020-21 | 44,139 | 7,822 | 617 | 7.9% | 0% |
| 2021-22 | 62,553 | 13,426 | 727 | 5.4% | 0% |
| 2022-23 | 61,297 | 15,734 | 782 | 5.0% | 0% |
| 2023-24 | 63,471 | 17,321 | 946 | 5.5% | 0% |
| 2024-25 | 35,521 | 10,070 | 519 | 5.2% | 0% |
Remedy % = percentage of PHSO remedies complied with on time
Top Themes
Themes by Upheld Rate
AI-classified themes across PHSO casework decisions
| Theme | Decisions | Upheld | Rate |
|---|---|---|---|
| Delayed Recognition of Deterioration | 747 | 184 | 25% |
| Complaint record keeping failures | 632 | 108 | 17% |
| Clinical negligence harms learning | 460 | 92 | 20% |
| Care plan failures | 436 | 121 | 28% |
| Care and discharge planning | 288 | 77 | 27% |
| No person-centred care | 215 | 46 | 21% |
| Inaccurate and inaccessible patient records | 204 | 37 | 18% |
| Patient dignity and privacy | 147 | 40 | 27% |
| Inadequate Pre-Operative Risk Assessment | 136 | 44 | 32% |
| Duty of Candour implementation | 134 | 43 | 32% |
| Medication Contamination/Misadministration | 128 | 33 | 26% |
| DWP policy impact assessment | 106 | 12 | 11% |
| Poor health and social care integration | 97 | 21 | 22% |
| Mental Health Crisis Referral Delays | 74 | 10 | 14% |
| Coroner family information gaps | 74 | 25 | 34% |
PHSO Complaint Categories
PHSO Categories by Upheld Rate
PHSO's own issue classifications — broad categories such as 'Treatment' cover a wide range of clinical complaints
| Category | Decisions | Upheld | Rate |
|---|---|---|---|
| Treatment | 1,610 | 418 | 26% |
| Diagnosis | 850 | 206 | 24% |
| Communication | 792 | 233 | 29% |
| Complaint handling | 534 | 161 | 30% |
| Drugs / medication | 463 | 130 | 28% |
| Nursing care | 388 | 154 | 40% |
| Access | 363 | 87 | 24% |
| Transfer, discharge and aftercare | 353 | 119 | 34% |
| Referral | 262 | 58 | 22% |
| Administration | 191 | 30 | 16% |
| End of life care | 170 | 50 | 29% |
| Choice and Consent | 165 | 48 | 29% |
| Continuing healthcare | 160 | 14 | 9% |
| Surgery | 145 | 32 | 22% |
| Record keeping and management | 133 | 30 | 23% |
Organisation Accountability
Combines PHSO annual complaint statistics (volume, remedy compliance) with published decisions portal data (uphold rate). Sorted by upheld rate for organisations with 5+ investigated decisions. Benchmark: 73% average upheld rate among fully investigated decisions. This differs from the headline 18% figure, which includes all 3,340 published decisions — most of which were closed before full investigation (upheld/not upheld only applies to fully investigated cases). Sparklines show complaint volumes received 2019–20 → 2024–25.
Received = complaints received in most recent year (PHSO annual data). Remedy compliance = % of PHSO-recommended remedies complied with across all available years. — = no data in that dataset for this organisation.