Guides › Public Services › Complain to the Adjudicator's Office About HMRC
Complain to the Adjudicator's Office About HMRC
The Adjudicator's Office investigates complaints about HMRC and the Valuation Office. Before you go to it, complain to HMRC and ask for a first review and then a second review. You can normally go to the Adjudicator's Office up to 6 months after the second review. It cannot look at government policy, matters for a tribunal, or ongoing investigations.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
The Adjudicator's Office
Before You Complain
Complain to HMRC or the Valuation Office and ask for a first review and, if you still disagree, a second review. source
Time Limit
The Adjudicator's Office can normally accept a complaint up to 6 months after you receive the second review. Later complaints may be accepted in exceptional circumstances if you explain why. source
What It Cannot Look At
Government policy, matters a court or tribunal can decide, ongoing investigations or enquiries, and matters the Parliamentary Ombudsman has investigated. source
How to Complain
Use the online form, or post if you cannot. You can ask for a reasonable adjustment. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 6 monthsGo to the AdjudicatorFrom HMRC's second review
Steps to Take
Step 1 of 5
Complain to HMRC in writing.
Step 2 of 5
Ask for a first review, then a second.
Step 3 of 5
Keep copies of every letter.
Step 4 of 5
Go to the Adjudicator within 6 months.
Step 5 of 5
Ask your MP about the Parliamentary Ombudsman if still unresolved.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
The Adjudicator's Office
Independent complaints after HMRC's second review.
Your MP
Can refer a complaint about a government department to the Parliamentary and Health Service Ombudsman.
Good to Know
Small things that make your complaint stronger.
A disagreement about how much tax you owe is usually an appeal, not a complaint.
Scotland has its own Income Tax rates and bands. The rules on returns, penalties and HMRC complaints apply across the UK.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 15 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/guidance/how-to-complain-to-the-adjudicators-office Checked 15 October 2026