Commentary

V1.280 Complaint to a local VAT office

Part V1 General principles and rates of tax

V1.280 Complaint to a local VAT office

V1.280 Complaint to a local VAT office

A person aggrieved by a decision or action can complain to his local office1. A complaint will be entertained regarding, inter alia: mistakes, delays and staff behaviour. It will not be entertained if it relates to the application of the law, assessments, or the seizure/restoration of goods (such issues are handled through the reconsideration/review procedure2 or the appeals procedure3). If HMRC consider the complaint justified, they may apologise, apply corrective action, and refund any reasonable costs.

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