Over
the years, I have written to clients offering to make a claim
on their behalf for costs arising out of the errors of the
Revenue, but I cannot recall any instances where the client
has asked us to do so.
I
was reminded of the merit in doing so when recently I picked
up an Inland Revenue leaflet (Code of Practice COP1) entitled “Putting
Things Right – How to Complain”.
In
it the Revenue accept that despite their best efforts they do
sometimes make mistakes and take too long to respond and they
advise us if we remain unhappy we can get in touch with the Customer
Relations or Complaints Manager. If that response is not satisfactory,
we can speak to the Adjudicator in Haymarket, London. If the
Adjudicator lets us down we can speak to the Ombudsman.
The
leaflet invites us to claim any reasonable cost resulting from
their errors, including postage, telephone calls, travelling
expenses, professional fees, financial charges and (if their
mistakes have caused a great deal of worry and distress) we can
claim for that distress. Plus compensation if they handle the
complaint badly or take an unreasonable time to deal with it.
My
purpose in mentioning this is to assure clients that when recommending
such an appeal we would be confident of a successful outcome
and that we are aware of this opportunity and will recommend
such a claim where we fell it is appropriate.
Denis Fuller FCA
Practice Notes