They are an absolute joke. Years ago I got a large fine, went through all the scenarios you're going through, like banging your head up a brick wall. Originally the mistake was from our side, lady doing the payroll submitted the year end twice , they said they could see what she had done but were unable to correct it, they wanted us to pay twice then appeal it, **** that, best of it was, I asked them to email me what they had told me, they said they can't send out emails the only way they can do that is for me to email in and they would reply, so I asked who or what department I should email to, she said, she didn't have that information and to call back and I MIGHT , get someone who could help, when I asked her to put me through to someone who could help, she said she didn't know anyone and put the phone down. Every month they would send a letter with the threat of sending bailiffs to collect an amount they admitted I didn't owe them, with the fine and interest accruing each month.. In the end my accountant wrote to them and said they were taking over on my behalf as it was causing me anxiety and if it wasn't resolved in 60 days they would be issuing legal proceedings against them for causing distress to an individual through their own incompetence, it was resolved within 2 weeks. We basically had to lie to get something done, this went on for 15months by the way. .