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Contact the organisations

HM Revenue & Customs
Complain about HMRC

Valuation Office Agency
Complain about VOA

Independent review by the Adjudicator's Office

If you remain unhappy then you may approach the Adjudicator's Office.

The complaint will be investigated to draw together a full and impartial summary of details from you 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 an Authority Form form confirming this.

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:

Complaints about our service

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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