About us

We provide an independent review of complaints about HM Revenue and Customs and the Valuation Office Agency. We consider if they have applied their standards, guidance and codes of practice fairly and consistently. Our decisions are based on the facts of the complaint.


We are responsible for:

  • resolving complaints by providing an accessible and flexible service and making fair and impartial decisions
  • supporting and encouraging effective resolution throughout the complaints handling process
  • using insight and expertise to support HM Revenue and Customs (HMRC) and the Valuation Office Agency (VOA) to learn from complaints and improve services to customers

Find out about what we can and what we cannot look at.


The Adjudicator’s Office falls within the same legal entity as the Commissioners of HMRC, and the staff are employees of HMRC.

The Adjudicator is not an employee or an officer of HMRC. The Adjudicator is an office holder and is external to HMRC with the independent personal authority to investigate complaints about HMRC.

The Adjudicator and the Adjudicator’s Office are independent and impartial investigators of complaints concerning the conduct and performance of HMRC and the VOA.

The independence is preserved by the Adjudicator’s terms of appointment.

Our customer service

What you can expect from us

We will:

  • treat you politely and professionally
  • take care of the information you provide to us
  • communicate with you using plain language and avoid jargon
  • explain how we handle your complaint

What we expect from you

We expect you to treat our staff and the service we provide with respect. Our customer actions policy explains how we manage unacceptable actions.