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HMRC internal manual

Complaint Handling Guidance

Complaints to the Adjudicator: Decisions on tax etc while the Adjudicator's Office is investigating

The fact that a case is being investigated by the Adjudicator’s Office does not prevent us from taking any administrative action deemed appropriate. This could include pursuing a debt which is an integral part of the current dispute. In liaison with the business and DMB, you must decide what action to take on any tax or tax credits due or repayable in a case which the Adjudicator is reviewing. If the decision is to postpone pursuing tax, tell the customer whether interest is running.