Situations where agreement cannot be reached so that matters are put before the General or Special Commissioners, are dealt with in 'Concluding an investigation or enquiry'.
If however, there is cause for complaint, as oppose to a failure to agree the facts or a point of law, then separate procedures are in place. Problems should initially be directed to ‘(i)’ below, moving down the list if satisfaction is not obtained:
(i) the person dealing with the matter
(ii) the officer in charge of the office
(iii) the Director with overall responsibility for that office
(iv) the Inland Revenue Adjudicator
(v) the local Member of Parliament, with a request to pass the matter to the Parliamentary Ombudsman.
The Inland Revenue Code of Practice 1 gives full details.