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HMRC internal manual

Complaints and Remedy Guidance

HM Revenue & Customs
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Introduction: Using CRG

CRG is divided into chapters which will take you through the process of identifying situations which may give rise to a financial redress claim, explain how to recognise and handle claims, and give details of our policy in relation to responding to those claims.

The main points are contained in the unboxed texts. In the boxed areas we give practical advice on how to approach the issues we are dealing with. We also give some examples. It is important to remember that the examples used are purely illustrative and should not be seen as creating a precedent.