About officers

HMRC Complaints Officer

Independent Police Complaints Commission (IPCC) investigating

Investigations in Scotland and Northern Ireland

Ombudsman's relationship with IPCC

Regional Complaint Unit (RCU)

Adjudicator

Adjudicator's role

HMRC Service Commitment and Taxpayer's Charter

HMRC's procedure

Ombudsman's role

Parliamentary Ombudsman

To European Commission about decision

To the Adjudicator

Adjudicator's official publication

Conditional fees or inflated invoices

Matters not considered

Procedure

To the Ombudsman

Generally

How Ombudsman operates

Judicial review

Matters which can be investigated

No charge

Ombudsman's relationship with public

Procedure

Reference by MP

What Ombudsman cannot investigate