Her Majesty's Revenue & Customs (HMRC) Guidance Manuals: Introduction
These manuals contain guidance which has been prepared for HMRC staff. It is being published for the information of taxpayers and their advisors in accordance with the Code of Practice on Access to Government Information.
It should not be assumed that the guidance is comprehensive nor that it will provide a definitive answer in every case. HMRC are expected to use their own judgement, based on their training and experience, in applying the guidance to the facts of particular cases. In particular difficult or complex cases they are able to obtain further guidance from specialists in Head Office.
The guidance in these manuals is based on the law as it stood at date of publication. HMRC will publish amended or supplementary guidance if there is a change in the law or in the Department's interpretation of it. HMRC may give earlier notice of such changes through Tax Bulletin or a press release.
Subject to these qualifications readers may assume that the guidance given will be applied in the normal case; but where HMRC considers that there is, or may have been, avoidance of tax the guidance will not necessarily apply.
Neither this guidance nor its publication affects any right of appeal a taxpayer may have. Information about appeals is contained in leaflet "A guide to appealing against decisions of the Inland Revenue and other matters".
Taxpayers (or their advisors) should write to the Officer in Charge of the office or unit concerned when they are not satisfied with the way that the Department has handled their affairs. More information about how to make a formal complaint, if the Officer in Charge cannot settle the matter, is set out in our Code of Practice (COP) "Putting things right when we make mistakes", which is also available from HMRC Enquiry Centre or Office. That leaflet includes information about the Revenue Adjudicator and the Parliamentary Ombudsman.
The Code of Practice on Access to Government Information entitles the Department to withold information as provided by exemptions under the Freedom of Information Act 2000.
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