IHTM36192 - Co-operation: genuine disagreements and ‘external’ intervention
If a taxpayer has
- a genuine disagreement with you over the interpretation of a set of facts or the statute, or
- has sought the intervention of Members of Parliament or other 鈥榚xternal鈥� authorities such as the Adjudicator鈥檚 Office or the Parliamentary Commissioner for Administration (the Ombudsman)
you should not be regard this as a lack of co-operation unless it can be shown thatthere was a deliberate policy of obstruction, accompanied by clear evidence of attempts tomislead those authorities as well as HMRC.