Complaints Procedure

 

Purpose

 

HMA Tax (International) Limited is committed to providing a professional, efficient and high-quality service to all clients. Whilst we strive to deliver an excellent client experience, we recognise that concerns may occasionally arise. This procedure explains how complaints will be managed to ensure they are considered fairly, consistently and promptly.

This procedure applies to complaints concerning the quality of our service, communication, conduct of our staff or the administration of our services.

It does not replace, amend or override any contractual dispute resolution provisions contained within our Client Agreement.

 

What is a Complaint?

 

A complaint is an expression of dissatisfaction about any aspect of the service provided by HMA Tax, whether justified or not, where the client expects a response or resolution.

Examples include:

  • Poor communication or delays.
  • Concerns regarding professional conduct.
  • Administrative errors.
  • Failure to meet expected service standards.
  • Complaints regarding client care.

Commercial disagreements regarding fees, contractual obligations or the interpretation of the Client Agreement are generally dealt with under the contractual dispute resolution process contained within Clause 12 of the Client Agreement rather than this Complaints Procedure.

Where a matter includes both service complaints and contractual disputes, HMA Tax may consider both processes simultaneously where appropriate.

 

How to Make a Complaint

 

Complaints should be submitted in writing wherever possible.

They should include:

  • Your name and contact details.
  • The property or instruction the complaint relates to.
  • A clear description of the complaint.
  • Any supporting documents.
  • The outcome you are seeking.

Complaints should be sent to:

Complaints Officer

HMA Tax (International) Limited

Email: contact@hma.tax

Alternatively, complaints may be sent by post to our Head Office.

HMA Tax
The Coach House
Main Road
Ombersley
Worcestershire
WR9 0EW

 

Stage One – Initial Review

 

Upon receipt we will:

  • acknowledge your complaint within five working days;
  • allocate it to an appropriate senior manager who has not been directly involved in the matter wherever reasonably possible;
  • review all relevant correspondence, reports, contractual documentation and internal records.

We aim to provide a full written response within 20 working days.

If additional time is required due to the complexity of the matter, we will explain why and provide an estimated timescale for our final response.

 

Stage Two – Senior Management Review

 

If you remain dissatisfied after receiving our Stage One response, you may request that the complaint is reviewed by a Director.

The Director will undertake an independent review of:

  • the original complaint;
  • the Stage One investigation;
  • any additional information provided by either party.

A written decision will normally be issued within 20 working days.

The Director’s review represents HMA Tax’s final internal complaints decision.

 

Contractual Disputes

 

Where a disagreement concerns:

  • fees;
  • payment obligations;
  • contractual interpretation;
  • report approval;
  • report submission;
  • liability;
  • limitation clauses; or
  • any other contractual rights,

the matter will be handled in accordance with the dispute resolution provisions contained within the signed Client Agreement.

Nothing within this Complaints Procedure prevents either party exercising their contractual rights under the Client Agreement.

Where appropriate, HMA Tax may suspend consideration of a complaint until any contractual dispute has been determined.

 

Our Investigation

 

During our investigation we may:

  • review emails and correspondence;
  • review telephone notes;
  • review survey information;
  • review technical calculations;
  • speak with employees involved;
  • obtain further information from you;
  • review our contractual documentation.

We ask clients to cooperate fully throughout the investigation.

 

Possible Outcomes

 

Following our investigation we may conclude that:

  • no failing occurred;
  • service standards were met;
  • improvements should be made;
  • an apology is appropriate;
  • corrective action should be taken;
  • additional explanation should be provided;
  • goodwill compensation is appropriate where justified.

Any goodwill gesture shall be entirely without prejudice and shall not constitute an admission of liability unless expressly stated.

 

Time Limits

 

To enable a fair investigation, complaints should normally be raised within 12 months of the issue arising or within 12 months of becoming aware of it.

HMA Tax reserves the right not to investigate complaints raised outside this period where records are no longer reasonably available or where doing so would be unfair.

 

Confidentiality

 

All complaints will be handled confidentially and only shared with individuals involved in investigating or resolving the complaint.

Information may be retained in accordance with our data retention policies and legal obligations.

 

Regulatory Matters

 

HMA Tax (International) Limited is a Member Firm of the Institute of Chartered Accountants in England and Wales (ICAEW).

If a complainant believes that HMA Tax has breached professional or ethical standards, they may refer the matter to the ICAEW in accordance with its published procedures.

The ICAEW does not generally determine contractual fee disputes or award compensation.

HMA Tax (International) Limited is not regulated by a Financial Ombudsman.

 

 

Continuous Improvement

 

All complaints are reviewed periodically to identify trends, improve our services and strengthen our internal procedures.

Lessons learned may result in changes to our training, quality assurance processes and client communications.