I had one client who came to me because they had a distraint notice and a tax assessment for over £5,000, even though no tax was due.

Anyway, to cut a long story short, I got agent authorisation, and all the paperwork in order, signed off by the directors, and delivered, by hand the next morning.

When I got there I had to go to the enquiry office which was on the ground floor in the same building as the tax office as the public were now allowed in the tax office for 'security purposes'. I asked if they could call up to the tax office as it was an urgent case (it was early afternoon) to which I was informed that someone would collect it the next morning, and maybe it would get looked at then. When I tried to reiterate the urgency, they showed a complete disinterest.

I couldn't even get proof of delivery!