ONSCG1600 | Introduction: where to go for advice
From HM Revenue & Customs · Non-statutory Clearance Guidance
Where you go for advice will depend on what your issue is. If:
it is case specific refer to the appropriate technical support in your line of business
you have an operational issue it should be referred to the HMRC, Non Statutory Clearance Team (WMBC)
you have a query about this guidance you should email Penalties, Interest, Debt and Insolvency Policy (CS&TD TAD)