From time to time customers may write to HMRC because they are unhappy about their tax affairs. It may not always be clear whether they wish to disagree with
If the decision maker receives correspondence from a customer
whose intentions are not clear, they should contact the customer,
by phone if possible, to establish what they are unhappy about and
what action they want to take.
If the decision maker receives any correspondence that is an
expression of dissatisfaction or a complaint, and the customer also
disagrees with HMRC’s decision, they should send a copy of
the correspondence to the appropriate team or person responsible
for complaints.
The disagreement and complaint can be dealt with at the same
time and in the usual way. But the decision maker (and review
officer and/or tribunals caseworker if the case progresses to
review and/or appeal) must continue to liaise with the person
dealing with the complaint as appropriate.
