COP10 is a statement of HMRC's policy for dealing with enquiries
from individuals and can be found on the Intranet . COP10 requires
every assistance to be given in finding answers to customers’
enquiries. That assistance can vary from handing out a leaflet to a
detailed discussion.
In the context of providing comprehensive assistance for
customer enquiries, COP10 sets out various circumstances where
answers we give are formally binding on us, and these are detailed
below. Where the enquiry involves a proposed transaction, the
answer can usually only be in the form of guidance and that should
be made clear, whether the response is in writing or otherwise. But
you should be aware that even where guidance is given we would not
seek to retrospectively impose any different result provided that
an enquirer has acted in good faith and supplied all necessary
information. However, if the guidance we give proves technically
wrong we would have to put the correct view in operation for any
subsequent transaction.
However, for some questions, a formal binding answer should
be given (unless the case involves tax planning or avoidance
arrangements). This must involve looking at all relevant
information about the transaction before giving an answer. Appendix
1 in COP10 explains what the customer needs to provide you with in
this respect. The questions are those involving:
This does not mean that you must give a binding opinion on a termination case simply because it includes something affected by one of the above, but it does mean that you must give a binding answer about how the SP or ESC operates in the context of the case. See also EIM12827 (other situations where formal binding advice is given).
