ECSH34245 - Referrals: reporting abusive or aggressive customers
For examples of what constitutes abusive or unreasonable behaviour and how to deal with abusive or unreasonable behaviour, see the links below.
In the HMRC Guidance Hub (Ocelot) navigate to the section titled ‘Reporting abusive or aggressive customers’ Process Guides.
See also Dealing with abusive and unreasonable customer behaviour.