PAYE100015 - taxpayer records: COP records: difficult, violent or offensive taxpayers

Advice for dealing with difficult customers can be found on the Intranet Customer Contact web site. Select ‘Standards and Procedures’ in the left bar and then select ‘Distressing and abusive calls’.

It is essential that you record accurately what has been said.

The Data Protection Act 1998 (DPA) gives legal rights to individuals about whom information is recorded on computer or in structured clerical filing systems. Under the provisions of the Act individuals have the right to know whether information about them is held on computer or clerical records and to be supplied with a copy of that information.

The Action Guide at PAYE100016 tells you what to do regarding COP records.