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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments
  • DANSP00010 · Data protection
  • DANSP00100 · About this guidance
  • DANSP00200 · Where to get help
  • DANSP01000 · Legislation
  • DANSP04000 · Tribunals Reform from 1 April 2009
  • DANSP05000 · HMRC’s Litigation and Settlement Strategy
  • DANSP05500 · Summary of dispute resolution process
  • DANSP07000 · Use of terms
  • DANSP07100 · How National Insurance and employment status disputes arise
  • DANSP07200 · How statutory payments disputes arise
  • DANSP07300 · Giving an opinion
  • DANSP07400 · Mandatory submissions to CS&TD IPD Technical
  • DANSP08000 · No formal decision covering dispute
  • DANSP08100 · Formal decision covers dispute decision
  • DANSP08200 · Statutory payments
  • DANSP08600 · Disputes outside HMRC jurisdiction
  • DANSP08700 · Complaints
  • DANSP08800 · The Adjudicator and the Parliamentary Ombudsman
  • DANSP09000 · Judicial review
  • DANSP10000 · Human rights legislation
  • DANSP12000 · What are decisions
  • DANSP12500 · When to make decisions
  • DANSP13000 · Who makes decisions
  • DANSP14000 · Time limits for making decisions
  • DANSP15000 · Decision types
  • DANSP26000 · Disputes for which there are no appealable decisions
  • DANSP26100 · Department for Work and pensions or the Social Security Agency ask for a decision
  • DANSP26200 · Evidence required to make statutory payments decisions
  • DANSP26700 · Recording National Insurance contributions on SAFE
  • DANSP26800 · Recording underpayments of National Insurance contributions in National Insurance Contributions Office
  • DANSP27000 · Notices of decision
  • DANSP43700 · Recording decisions on NPS (formerly NIRS2)
  • DANSP44000 · Varied decisions
  • DANSP45600 · Superseding decisions
  • DANSP46000 · Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments
  • DANSP47000 · Recovery of unpaid National Insurance contributions referred to the Courts
  • DANSP48000 · Confidentiality
  • DANSP50000 · Appeals
  • DANSP55000 · Reviews
  • DANSPUPDATE001 · Update Index
  • DANSP04500 · Decisions and appeals before 1 April 2009
  • DANSP100930 · Recent changes to this guidance
  • DANSP110421 · Recent changes to this guidance
  • DANSPUPDATE100930 · Recent changes to this guidance
  • DANSPUPDATE110421 · Recent changes to this guidance
  1. Decisions and appeals for National Insurance Contributions and Statutory Payments
  2. The Adjudicator and the Parliamentary Ombudsman

DANSP08800 | The Adjudicator and the Parliamentary Ombudsman

From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments

The Adjudicator

The Adjudicator’s Office acts as a fair and unbiased referee looking into complaints about HMRC. They investigate and help to resolve complaints from individuals and businesses that remain unhappy about the way their affairs have been handled. For more information about the Adjudicator’s Office refer to the Complaints Handling Guidance and the Adjudicator’s website.

The Parliamentary Ombudsman

The Parliamentary Commissioner for Administration is also known as the Parliamentary Ombudsman or the Ombudsman. Guidance on dealing with complaints made to the Ombudsman can be found in Parliamentary Commissioner for Administration Guidance. The Ombudsman looks at complaints of departmental maladministration made by members of the public through a Member of Parliament.

Appealable disputes

The Adjudicator and Ombudsman look into complaints about the way people’s affairs have been handled but do not deal with matters of law where the matter is appealable to a tribunal.

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