A5.402 The Adjudicator

Complaints bodies

A5.402 The Adjudicator

For the latest New Development, see ND.1385.

If the taxpayer has already pursued his complaint about HMRC through their complaints procedure, but has not obtained a satisfactory resolution, he may refer the complaint directly to the Adjudicator for an independent review of the matter1 within six months of receiving HMRC's final decision.

The Adjudicator looks at complaints relating to direct tax and indirect tax, National Insurance Contributions, tax credits, valuations and child benefit matters formerly the responsibility of separate predecessor departments, but now all under the responsibility of HMRC with effect from 18 April 20052. The scope of the Adjudicator's role and the arrangements under which (s)he works with HMRC are set out in a service agreement made between the adjudicator

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