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What you need to know
Before we look at your complaint you will need to have exhausted the organisation's own complaints procedure and have received a final response from them. Find out more about the complaint process.
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HM Revenue & Customs
Valuation Office Agency
Insolvency Service
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How to complain

The Adjudicator considers complaints about how HM Revenue & Customs (HMRC), the Valuation Office Agency (VOA) or The Insolvency Service have dealt with you.
The Adjudicator's Office cannot consider a complaint until you have completed both Stage 1 and 2 of the complaints process.

You can download a leaflet on the complaints procedure on our publications page.

Stage 1: Department's initial review

If customers are unhappy with the service they have received they may ask for a formal review of their complaint.

What you need to do:
  • Contact the local office of the department and ask for a review of your complaint.

Stage 2: Department's internal review

If the complaint is still not resolved, the customer may ask for a second review, which is a fresh look at their complaint and gives them the department's final response.

What you need to do:
  • Contact the department's internal review team and ask for a second review of your complaint.

Stage 3: Independent review by the Adjudicator's Office

If the customer remains unhappy then they may approach the Adjudicator's Office.

The complaint will be investigated to draw together a full and impartial summary of details from the customer and the department. The Adjudicator provides an independent review of the details and makes her recommendation.

What you need to do:
  • Write to the Adjudicator's Office with the details of your complaint and the reasons why you are complaining about the service you received.
  • You must also enclose a copy of the final decision letter from the department you are complaining about.
  • If you are unable to contact us in writing please telephone to discuss your needs.
  • We do not usually take on cases that are received more than six months after the date of the final response from the department.


If you want someone to act on your behalf, you need to complete a form confirming this. Authority Form

Find out more about how the Adjudicator handles complaints.

If you are unhappy with the service you have received from the Adjudicator's Office see here.

Stage 4: Final review by the Parliamentary Ombudsman

Customers who remain unhappy can ask an MP to put their complaint to the Parliamentary Ombudsman.

The Parliamentary Ombudsman will decide whether to investigate the complaint and, if she decides to do so, her investigation may also look at the way in which the Adjudicator's Office has reviewed the complaint.

What you need to do:
  • You will need to write to your local Member of Parliament (MP) with the details of your complaint and ask that it be referred to the Parliamentary Ombudsman.
  • For more information see the Parliamentary Ombudsman website Link opens in a new window.
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