Welcome to the Adjudicator's Office website.

The Adjudicator acts as a fair and unbiased referee looking into complaints about HM Revenue & Customs (HMRC), including the Tax Credit Office (TCO), and the Valuation Office Agency (VOA). We also look into complaints about the Office of the Public Guardian (OPG) and The Insolvency Service. We investigate and help to resolve complaints from individuals and businesses who remain unhappy about the way their affairs have been handled. The Adjudicator is Judy Clements OBE and her services are free.
For information about how we consider complaints about HMRC, please read our complaints leaflet (AO1).
For information about complaining to HMRC, please read HMRC's Complaints Fact Sheet.
More useful links
We have recently published our 2009 Annual Report. A summary of the key points can be found in our press release.
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.


