Chapter IPT09600
| Published date | 15 April 2016 |
| Record Number | IPT09600 |
| Court | HM Revenue & Customs |
This section deals with complaints about operational issues (such as delays in the processing of repayment claims) or the conduct of officers - maladministration.
Where a complaint is made about a policy issue (registration, valuation, liability etc) you should use the guidance to explain the law and our policy. In cases not covered by the guidance, or where there is persistent criticism, you should contact the Financial Services Team (see IPT08100).
Neither the Adjudicator nor the Ombudsman will usually consider cases where there are other legal remedies open to the complainant, such as the VAT Tribunals or the Courts.
The factsheet on Complaints and putting things right deals generally with complaints against HMRC.
Handling complaintsComplaints handling procedures vary between business units. Any complaints should be dealt with in accordance with local procedures for recording, monitoring and responding to complaints. In addition, further guidance can be found on the intranet at Complaints Handling Guidance.
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The AdjudicatorThe Adjudicator is an appointee independent of the Department whose role is to adjudicate on complaints against HMRC and the Contributions Agency. These services are free. Members of the public or businesses can write to (or telephone) the office of the Adjudicator directly. The Adjudicator looks at complaints about problems which have arisen since 1 April 1995, and deals with cases which involve the way we have dealt with people or businesses. The Adjudicator deals, for example, with:
- excessive delay,
- mistakes,
- discourtesy,
- the exercise of our discretion - about time to pay and similar issues, and
- the conduct of searches.
The Adjudicator will usually only consider a case when Departmental complaints procedures have first been used. The Adjudicator issues a leaflet about complaints against HMRC - that makes the point that potential complaints should be referred to HMRC first, to give us a chance to settle the complaint directly. The Adjudicator will not look at cases which have already been referred to, or looked at by, the Ombudsman, or cases which are before the courts.
The Adjudicator has the right...
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