I wrote to:
Solicitor's Office 1st Floor 22 Kingsway London WC2B 6NR
020 7438 7402.
As per guidance in COP 1.
Had a reply from:
Solicitor to the Inland Revenue East Wing, Somerset House, London, WC2R 1LB.
DX - 146765 London (Somerset House).
After writing to Kingsway I phoned them, and had a response from the person who dealt with the matter (based at Somerset House) quite quickly.
You might like to clarify it, bit probably best to follow guidance issued in Cop 1. In my case it was referred on properly. Had to stress the deadline for action after which I was prepared to issue proceedings though. Response was recieved within time scale I had given.
If you want to complain about administration rather than attempting litigation, you should follow their complaints proceedure, also in Cop 1 - complain to office delaing with it, then regional office (this is a waste of time as they refer it back to local office again. If liaison exists, this matter needs raising) - then to adjudicator and finally ombudsman.
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