Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 22 October 2014 to Question 210848, if he will publish the criteria used by HM Revenue and Customs to determine whether payment of a debt should be pursued even when a case has been accepted for investigation by the Adjudicator.

HMRC are not required to suspend activity while the Adjudicator is investigating a complaint and therefore there is no specific criteria used in relation to this. The complaints process, including a referral to the Adjudicator, is not a legal process and it should not be used to override the law in which HMRC must comply with in regards to the collection of debts that are legally due.