CHG420 | Defining and recognising a complaint: Severe delays in avoidance scheme enquiries

In some areas of business, severe delay can occur. For example, because we have opened an enquiry into an avoidance scheme.

Within an avoidance scheme, large numbers of individual customers may have an enquiry opened about their tax affairs. It isn’t unusual for these enquiries to take a long time, in some cases years. As the avoidance scheme is being taken through the tribunal process, the individual enquiry remains open.

If the customer expresses dissatisfaction about the length of the enquiry, an informal discussion with, or response to the customer within the avoidance scheme under enquiry, may be sufficient to explain to them that it is normal for the process to take some time.

We should however keep the customer informed throughout the enquiry process and if this has not happened, the customer may complain about the delay. Information about the enquiry process can be found in the Enquiry Manual.

Redress requests for delay, even in severe delay cases should be considered on a case by case basis. For more information on redress for delay cases see the Complaints and Remedy Guidance - CRG4050.