The Adjudicator’s Office (AO) was established in 1993 to provide independent oversight of complaints about HMRC and the Valuation Office Agency (VOA). Since December 2019, its remit has extended to reviewing decisions under the Home Office’s Windrush Compensation Scheme.
AO’s Purpose and Limitations
The AO does not overturn departmental decisions. Instead, it assesses whether HMRC, VOA, or the Home Office:
- Handled complaints appropriately and in line with policy
- Acted with fairness, consistency, and transparency
It can only investigate complaints received within six months of the department’s final response.
Types of Complaints Covered
The AO investigates the following issues:
- Mistakes or errors
- Unreasonable delays
- Misleading or poor advice
- Inappropriate staff behavior
- Inconsistent use of discretion
Before an AO review, a complaint must go through two internal stages of review by the relevant department.
Latest Performance Data (2023–24)
According to the AO’s 2023–24 Annual Report:
- Total complaints received about HMRC rose to 1,046 (from 950 in 2022–23).
- Complaints about the VOA stayed steady at around 58.
- HMRC complaint cases closed increased by 34%, totaling 843.
- Complaints fully or partially upheld were 41%, a slight drop from 47% in 2022–23.
- Case resolution times:
- 82% closed within 4 months in 2023–24
- Dropped to 76% in 2024–25 with 1,667 of 2,181 cases resolved on time.
Compensation Awarded
The AO continues to recommend compensation for:
- Financial loss
- Anxiety or distress
However, payouts remain modest. Specific figures have not been disclosed in the 2023–24 report. As of 2019–20, the highest awarded was around £13,896, which illustrates the typically limited financial remedies.
AO’s Emerging Insight and Feedback
- Service delays remain a significant concern in the 2023–24 cycle, particularly with HMRC’s phone and post service performance.
- The AO published a Level‑3 insight report (“Applying Customer Circumstances to Decision Making”) aimed at improving how HMRC considers vulnerable individuals in its processes.
- An ongoing Complaints Insight Board helps to identify strategic improvements across departments.