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HMRC internal manual

Complaint Handling Guidance

Complaints to the Parliamentary Ombudsman: Decisions on tax etc while the Ombudsman is investigating

The fact that a case is being investigated by the Ombudsman 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 Ombudsman is reviewing. If the decision is to postpone pursuing tax, tell the customer whether interest is running.