Life Assurance Manual (LAM)
The following editions of LAM are interim publications. Over the next few months LAM will be migrated to the standard format of all HMRC Manuals. In so doing it will be rewritten into consecutively numbered Chapters and the present numbering within the Chapters will be amended.
The LAM is in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. To save the LAM to your hard drive, right click on the link and choose the save option.
Details of the chapters and “What’s New” in the LAM can be accessed via the following links:
The current version of the LAM is an interim publication and is accessible via the following link:
LAM2008 - Chapters (PDF 2.12MB)
Important from 1 April 2009 the tribunals hearing indirect and direct tax appeals, including the VAT and Duties Tribunals, were replaced by a new two tier tribunal. Appeals previously heard by the General and Special Commissioners are now heard by the new First-tier Tribunal. There is a right of appeal against First-tier Tribunal decisions with permission and on point of law to the Upper Tribunal.
Guidance about the new tribunal (opens a new window)
This guidance will be updated in due course, in the meantime references to ‘commissioners’ should be read as referring to the new tribunal (unless the reference relates to a decision made before 1 April).
Also from 1 April 2009, in addition to any right of appeal, you have a new
right to a review by HMRC of any appealable decision
Please see further information on the new review process and how it interacts
with appeals:
also available by phoning 0845 900 0404.
The previous interim version of the LAM is also available for reference purposes via the following link:
