Hidenda threatening letters/emails

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Afternoon all,
Need some help here please.
Need some help here please.
On 23 Nov 21, HIdenda sent FiL a letter saying he has requested their services to arrange a Marriage Tax refund - they sent a screenshot of his signature (electronic signature). They requested additional documents and if not sent, they would charge a £300 fee.
Unfortunately FiL is nearly 81 years of age and in failing health, he is currently awaiting the results of a brain scan due to suspected onset dementia. He is not well and does not recall making the application; he does not require Hidenda’s services.
I emailed Hidenda this and they have replied today saying either send the documents or pay £300 to cancel.
Any ideas on the way forward?
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Once you've confirmed the fee, you can choose to either pay or send the docs.
They want £300 to cancel.
If not, then obviously nothing is due.
Ultimately though I would suggest you submit a SAR on his behalf to see the entire application as perhaps theres a number of errors on it that would show it is certainly not him.
If the signature isn't his then who has filled in the document. If it was an online application how did they get his signature?
2023 £1 a day £54.26/365
Depends how much they want their £300 now. I suspect we will have to go to court