EM0302 - Determine who can support the enquiry: who can give you support
When you are making an enquiry you must consider whether
- you are the only HMRC officer who has an interest in the case
- specialist support is required to enable you to conduct your enquiry
- recommendations or decisions are required from specialist areas before you determine your enquiry, or
- you must pass responsibility for the enquiry to another business area.
If you are working with other HMRC colleagues you should ensure you set up good communication links at the outset, see EM0305 for more guidance.
For technical policy advice or support with complex cases you can contact Central Policy, Tax Administration Advice, see EM0310.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Apart from cases of suspected evasion, you may need to obtain advice from colleagues with the relevant technical expertise.
Specialist Personal Tax, see EM0700, deal with a number of specialist areas, including
- Residency and domicile
- Double taxation claims
- Savings & Audit
- Inheritance Tax
- Pension Schemes Services
- Capital Gains
- Employee Shares and Securities Unit
- Shares & Assets Valuation.
You can find further details about the areas of expertise provided by technical teams below.