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HM Revenue & Customs
Complain about HMRC

Valuation Office Agency
Complain about VOA

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Stage 1: Departmentís initial review
Stage 2: Departmentís internal review
Stage 3: Independent review by the Adjudicatorís Office
Stage 4: Final review by the Parliamentary Ombudsman

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The role of the Adjudicator
How the Adjudicator handles complaints

Case studies

HM Revenue & Customs
Case study 1: Recovery of an overpayment where the parties have separated
Case study 2: Overpayments of Tax Credits
Case study 3: Main responsibility for qualifying child
Case study 4: Breach of data security
Case study 5: Underpayment of tax across several years
Case study 6: Underpayment of tax
Case study 7: HMRC Enquiry
Valuation Office Agency
Case study 8: Payment of interest on refunded council tax payments
Case study 9: Claim for interest and agents fees

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