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My advice is to persist and keep on persisting until your letters reach a higher level within the HMRC hierarchy. Always communicate with HMRC by letter, never use the telephone.
That is because the personnel manning the telephone lines have only about 5 stock answers to questions and anything beyond these and they are out of their depth. Stick to letters.
You can appoint an agent to act on your behalf.
That is the HMRC central Bexhill office. The post Code directs the mail to the appropriate department.
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Correct, delays are guaranteed as the letters received in that office are then forwarded nationwide.
Thank you for your support.