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HMRC internal manual

Complaint Handling Guidance

HM Revenue & Customs
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Introduction: Using CHG

CHG is divided into chapters, each of which covers a specific aspect of complaint handling and our approach. Given the size of HMRC and the diverse nature of its business, it would be impossible to set out in detail every aspect that every member of staff handling a complaint is likely to encounter. For that reason, CHG focuses on broad principles which should be applicable to the majority of situations.