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HMRC internal manual

Complaint Handling Guidance

Complaints to the Adjudicator: General

The Adjudicator acts as a fair and unbiased referee who investigates and helps to resolve complaints from customers who remain unhappy about the way we have handled their affairs. The Adjudicator will not investigate a complaint until it has exhausted our own two-tier complaints process.

For general information about the Adjudicator’s remit and the service they offer to our customers, see their How to Complain leaflet AO1 (PDF 1.45MB) and their guidance.

For more detailed information on the way the Adjudicator’s Office and HMRC have agreed to operate, see the  Service Level Agreement SLA (PDF124KB). In particular, see Appendix B of the SLA which details the service standards HMRC are committed to. If you are involved with an Adjudicator’s Office case, ensure that you are familiar with the service standards. If any problems arise in your ability to meet any of the service standards, seek to resolve these in the first instance through dialogue with the Adjudicator’s Office. If you need help or advice in this regard, contact CCAST.

For more help with preparing reports for the Adjudicator, see CHG1300 this guidance.