§ Lord Lea of Crondallasked Her Majesty's Government:
What is the procedure for redress for those wrongly accused by HM Customs and Excise of non-compliance in their obligation to file accurate documentation. [HL5135]
§ Lord McIntosh of HaringeyAny business that believes it has been wrongly treated by Customs and Excise should follow the procedures set out in its code of practiceComplaints and putting things right (Notice 1000), which is available on its website or through its national advice service. The code of practice includes arrangements for providing redress when a mistake has been made in dealing with a business's tax affairs.