CHG125 - Introduction: Local guidance

CPST supports and encourages the role of local guidance, because it helps to put the principles set out in CHG and CRG into the context of specific work areas and the common problems that arise there, and also helps ensure consistency of treatment. However, CPST retains ownership of the central policy and guidance, and is responsible for ensuring that its principles are not unintentionally misinterpreted, misapplied or undermined through local guidance. This is a key function in managing the reputational risk to HMRC given the exposure of our complaint handling to external scrutiny and, in principle at least, to judicial review.

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