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This guidance (referred to as CHG) is aimed at all HMRC staff involved in handling complaints. CHG sets out our high level approach to complaints, and should be read in conjunction with its sister volume, Complaints and Remedy Guidance聽CRG聽(external users can find the guidance at聽) which sets out our policy on and approach to remedy and, in particular, financial redress. (Quite simply, 鈥渞emedy鈥� means the action we take to put things right when we have made a mistake, for example where we have caused unreasonable delay or handled a complaint badly.