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HMRC internal manual

Economic Crime Supervision Handbook

ECSH34245 - Reporting abusive or aggressive customers

For examples of what constitutes abusive or unreasonable behaviour and how to deal with abusive or unreasonable behaviour, see the links below.

In the CCG Guidance Hub (Ocelot), go to ‘Supporting Guidance - Customer contact and support’. Under ‘Difficult or unacceptable behaviour’, you will find a range of relevant guidance

See also dealing with abusive and unreasonable customer behaviour.