HMRC did not consider reasonable adjustments
Summary
HMRC did not make reasonable adjustments for a claimant which left him without financial support during the COVID-19 pandemic.
The complaint
Elliott has ADHD (attention deficit hyperactivity disorder) and dyslexia. ADHD is a condition that affects the way someone thinks, feels and behaves. He needs support to use the services provided by HMRC (HM Revenue and Customs). HMRC is the government service that collects taxes and gives financial support to people in this country. HMRC had been sending Elliott audio documents for years, so it knew about his reasonable adjustments.
During the COVID-19 pandemic, Elliott needed to claim Self-Employment Income Support Scheme (SEISS) grants. His tax return was submitted late because of his disabilities, which meant HMRC said he was not eligible for SEISS.
In May 2021, Elliott asked HMRC to review his case and explained his return was late because of his disabilities. He said he could provide evidence over the phone, not in writing. HMRC promised to contact him within three weeks to hear the evidence but then decided to reject his case without speaking to him first.
Over the following year, Elliott contacted HMRC many times. It kept promising to call him back but never did, repeating the same decision without considering his circumstances. Elliott was not told about the discretionary board at HMRC, which could have reviewed his case. He was left without financial support for over a year, causing him significant worry and distress.
‘It is taking up a lot of time and effort and as someone with a disability it makes raising a complaint very difficult. [HMRC] have been putting me through this for over a year.’ - Elliott
When HMRC finally reviewed his case in July 2022, it agreed he should receive the grants and paid him £5,600. It offered him £150 to recognise the impact, but Elliott said this was not enough.
What we found
We found that HMRC knew about Elliott’s reasonable adjustments in May 2021. It should have spoken to him to understand the reasons why the tax return was late. Over 14 months, HMRC kept promising to phone him to discuss this but it never happened.
HMRC did not refer Elliott’s case to its discretionary board until June 2022, over a year later than it should have done. When the board reviewed the case, it immediately agreed he should receive the grants.
HMRC provided no records to show how it decided on the amount of £150 to recognise the impact on Elliott at a time when he was experiencing financial worries during the pandemic.
Putting things right
We recommended HMRC should write to Elliott to accept what it got wrong and apologise. We said it should pay him £1,500 to recognise the distress he experienced.
‘An apology without addressing the incident is meaningless. I want their procedures changed so that it doesn't happen again.’ - Elliott
We also recommended HMRC should review the lessons from this case and use them to improve how it handles future crises and how it serves customers with reasonable adjustments.
Following our investigation, HMRC provided details of its reflections, the support already in place for customers and the steps it was taking to strengthen the support it provides to customers who need extra help.