Tax Credits: Adjudicator
This section of the website explains how to take a complaint to the Adjudicator once the HMRC internal complaints procedure has been exhausted.
If the claimant is still unhappy after going through the Tier 1 and Tier 2 complaints procedures, the case can be referred to the Adjudicator who is independent of HMRC and tries to find solutions by mediation or by making formal recommendations. The current Adjudicator is Helen Megarry.
The Adjudicator publishes a leaflet called: AO1 The Adjudicator's Office for complaints about HM Revenue & Customs and the Valuation Office Agency which gives a useful explanation of the process.
The Adjudicator's Office now requires their own signed authority from the claimant before they will deal with any complaint from someone acting on behalf of the claimant. The authority form is available on the Adjudicator's website. This authorisation is independent of any completed TC689 which may have already been provided to HMRC.
The Adjudicator’s website states that they expect complaints to be brought to them within 6 months of the date of last response from HMRC (This will be the Tier 2 response).
Contacting the Adjudicator
The Adjudicator’s Office has a website that gives useful information about the process.
The Adjudicator's Office
PO Box 10280
By Phone: 0300 057 1111 or 020 7667 1832 (typetalk facilities are available)
By Fax: 0300 059 4513
The Adjudicator publishes an annual report each year which contains tax credits case summaries that can be useful in assessing levels of compensation and how the Adjudicator has dealt with a specific issue.
Last reviewed/updated 26 May 2020