Can you make a formal complaint to the tax office?

[SenoraPostrophe]

and if so who do you send the letter to?

I'm sure you can but bet you won't get any satisfaction because IR are a law unto themselves

does this help?

thanks mud. Should have looked at the IR website myself but assumed there would be nothing. DH has been told before at a tribunal that the IR "do not make mistakes"

Are you unhappy with the way they have managed your case, or are you unhappy with the way they have interpreted the law? If the latter then it is not strictly a complaint, but you may need to formally appeal their decision.

Oh but they do make mistakes, and whats more they admit them sometimes - I have a letter as proof. Of course it doesn't actually apologise.........but it does admit they were "in error". Take heart!