These manuals contain guidance prepared for HM Revenue & Customs (HMRC) staff.
HMRC publish these for taxpayers and their advisors in accordance with the Freedom of Information Act 2000.
Do not assume that the guidance is comprehensive or that it will provide a definitive answer in every case. HMRC will use their own reasoning, based on their training and experience, when applying the guidance to the facts of particular cases. In particular difficult or complex cases they are able to obtain further guidance from subject matter experts.
HMRC base the guidance in these manuals 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 a Revenue & Customs Brief or press release.
Subject to those qualifications readers may assume the guidance applies 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. For information about appeals see below.
Most HMRC guidance is correct in law and can be relied on by taxpayers and advisers. On rare occasions, guidance might be misleading or incorrect. HMRC will normally look to apply the law correctly, but might be bound by the misleading guidance in certain circumstances.
Your Charter is a set of rights and obligations for HMRC and its customers. Follow the link below.
If you have a complaint about the way HMRC has handled your affairs, you (or your advisor) should follow the guidance at the link below.
The Freedom of Information Act 2000 entitles the department to withhold information under certain exemptions. You can see more about getting information from HMRC at the link below.