The Adjudicator & Ombudsman Dispute Resolution

If you have a grievance with HM Revenue & Customs (HMRC) and have already completed their internal complaints process without receiving a satisfactory outcome, there are further independent routes available to seek redress. Our firm can guide you through these stages to ensure your case is presented effectively and handled with precision.

The first stage of independent review is through the Adjudicator’s Office. This office operates independently from HMRC and examines complaints concerning poor handling, unreasonable delays, factual errors, bias, or failure to follow proper procedures. The Adjudicator can recommend that HMRC offer a written apology, provide financial compensation for distress or inconvenience, or reimburse out-of-pocket expenses incurred due to administrative errors.

Our role is to help you prepare a robust submission that outlines the facts clearly, demonstrates how HMRC’s actions have affected you or your business, and references supporting documentation where appropriate. We ensure that your case is structured in line with the Adjudicator’s requirements and presents the strongest possible argument for a fair resolution.

If the Adjudicator’s review does not provide a satisfactory outcome, the matter can then be referred to the Parliamentary and Health Service Ombudsman (PHSO), often referred to as the Tax Ombudsman. This is the final level of independent scrutiny available. The Ombudsman investigates complaints of maladministration by HMRC — for instance, where they may have given misleading advice, failed to act in a timely manner, treated a taxpayer unfairly, or neglected their duty of care.

The Ombudsman has the authority to recommend further remedial action, including additional compensation or a formal apology from HMRC, where maladministration is found. The process is entirely independent of HMRC and provides an impartial assessment of whether the taxpayer has been treated justly and in accordance with the law.

At Holland & Co, we provide expert guidance throughout this process — from compiling your complaint, gathering evidence, and drafting formal correspondence, to liaising with the Adjudicator’s Office or Ombudsman on your behalf. Our objective is to ensure that your voice is heard, that procedural fairness is upheld, and that you achieve the best possible outcome.

We understand how stressful and time-consuming disputes with HMRC can be, particularly when you believe that you have been treated unfairly. Our experience in tax investigations and representation ensures that you receive both the technical expertise and professional support necessary to navigate the process with confidence.