CHG840 - Dealing with complaints: Complaints received via elected representatives
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Your business director, or someone with their delegated authority, should reply promptly and personally to an elected representative who writes on behalf of a constituent. If it is not possible to send a full response within 15 working days, write to the elected representative explaining why and tell them when you will be able to respond in full.
Although taxation is a reserved matter (it has not been devolved to the Scottish Parliament or the Welsh or Northern Ireland Assemblies), you should treat members of the devolved legislatures (MDLs) in the same way as a Member elected to the United Kingdom Parliament in Westminster (MP), with one proviso. MDLs cannot raise matters concerning HMRC business in their own legislature. If they want something pursued in parliamen