The Adjudicator’s Office is a UK non-departmental public body which was set up in 1993, initially to look into complaints about the Inland Revenue (including the Valuation Office Agency). HM Customs and Excise and the Contributions Agency joined in 1995. From 2003 the office also took on complaints about The Insolvency Service. In April 2005, the role continued in relation to HM Revenue and Customs (HMRC), which was formed by the merger of the Inland Revenue and HM Customs and Excise. The Adjudicator is an independent appointment agreed by the organisations for which she adjudicates.