Commentary

V1.281 Complaint to the Independent Adjudicator

Part V1 General principles and rates of tax

V1.281 Complaint to the Independent Adjudicator

V1.281 Complaint to the Independent Adjudicator

From 1 April 1995, a person unhappy at the way they have been treated by HMRC may make a complaint to the independent Adjudicator for Customs and Excise1. Details of the manner in which complaints may be made and are handled are set out in Notice AO1, available from the Adjudicator's Office or website2.

The Adjudicator will investigate complaints about the way HMRC have handled a taxpayer's affairs including, for example, complaints about delay, mistakes, discourtesy, the way HMRC have applied their discretionary judgment (eg in relation to concessions and requests for time to pay),

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial