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If an Enquiry is sent to HMRC from the Adjudicator鈥檚 Office, be prepared to help the investigator with their review. Do not automatically assume that, by asking difficult or probing questions, the Adjudicator's Office are implying that we should have taken a different decision. Often, they will be looking to understand the rationale behind our decisions, to assess why they were made and the extent to which they were reasonable in all the prevailing circumstances. We should have asked ourselves similar questions during our own investigations.聽

If there is an issue with providing any information to the Adjudicator鈥檚 Office, for example if you believe it contravenes GDPR, explain to the investigator the reason why you can鈥檛 provide the information.聽 Don鈥檛 simply refuse to provide it and if you feel you need to question the need for the information, explain the reason why you are asking a reasonable question.

Although we are under no requirement to do so, HMRC expects to accept and implement the Adjudicator's recommendations. The SLA with the Adjudicator provides for specific procedures to be followed if, exceptionally, HMRC were to consider declining to accept an Adjudicator鈥檚 recommendation. It follows that聽in no circumstances should you refuse to implement the Adjudicator鈥檚 recommendations. If you have concerns about an Adjudicator鈥檚 recommendation, contact聽CCAST聽immediately, who in turn will liaise with聽CPST聽where necessary and follow the agreed procedure as outlined in the Service Level Agreement.

If you receive a letter from a customer about a complaint already under investigation by the Adjudicator:

• tell your business unit director鈥檚 team, or equivalent if appropriate.
• send a copy of the letter to the Adjudicator.
• tell the customer what action you have taken.

If you receive a complaint from a customer about the way the Adjudicator has investigated a complaint or the Adjudicator鈥檚 recommendations, explain that:

• as the Adjudicator is outside the management structure of HMRC it would be inappropriate to comment on their actions and that you will forward a copy of the complaint to the Adjudicator鈥檚 office.
• the complaint can be pursued further by asking a Member of Parliament to refer it to the Parliamentary and Health Service Ombudsman.
  

CPST manages the SLA with the Adjudicator鈥檚 Office. CCAST provide help and advice on individual cases being investigated by the Adjudicator's Office.