From 1 April 1995, a person unhappy at the way they have been treated by HMRC may make a complaint to the independent Adjudicator for Customs and Excise1. Details of the manner in which complaints may be made and are handled are set out in Notice AO1, available from the Adjudicator's Office or website2.
The Adjudicator will investigate complaints about the way HMRC have handled a taxpayer's
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