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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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The Adjudicator and the Parliamentary Ombudsman

The Adjudicator

The Adjudicator’s Office acts as a fair and unbiased referee looking into complaints about HMRC. They investigate and help to resolve complaints from individuals and businesses that remain unhappy about the way their affairs have been handled. For more information about the Adjudicator’s Office refer to the Complaints Handling Guidance and the Adjudicator’s website.

The Parliamentary Ombudsman

The Parliamentary Commissioner for Administration is also known as the Parliamentary Ombudsman or the Ombudsman. Guidance on dealing with complaints made to the Ombudsman can be found in Parliamentary Commissioner for Administration Guidance. The Ombudsman looks at complaints of departmental maladministration made by members of the public through a Member of Parliament.

Appealable disputes

The Adjudicator and Ombudsman look into complaints about the way people’s affairs have been handled but do not deal with matters of law where the matter is appealable to a tribunal.