(2) whether people applying to the Inland Revenue office in Glasgow to reclaim a tax overpayment are compensated for lost interest due to the backlog; and if he will make a statement.
Centre 1, HMRC’s main processing office in the Glasgow area, receives large volumes of customer correspondence so there is inevitably work in progress at any time. There are no significant backlogs of work at Centre 1.
There are statutory provisions for making a repayment “supplement” in addition to a tax repayment in certain circumstances. HMRC’s approach to compensation and redress is set out in its Code of Practice COP1 “Putting Things Right”.