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Contact the organisations

HM Revenue & Customs
Complain about HMRC

Valuation Office Agency
Complain about VOA

Tier 2: Department's internal review

If your complaint is still not resolved, you may ask for a second review, which is a fresh look at your complaint and gives you 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.

Tier 1: Department's initial review

Tier 2: Department's internal review

Independent review by the Adjudicator's Office

Final review by the Parliamentary Ombudsman

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