EM0310 - Determine who can support the enquiry: Central Policy Tax Administration Advice

Advice and guidance on technical aspects of enquiry work is provided by a specialist unit in Central Policy.

The unit is Tax Administration Advice (TAA) (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

Aspects that they deal with include

• IT/SA / CTSA enquiry framework
• Partnerships
• Enquiry Powers
• Assessing Powers
• Information Powers
• Discovery
• Culpability
• Penalties
• Contract Settlements
• Interest
• ITSA Surcharges
• Human Rights Act
• Error or Mistake Relief
• Claims / Repayments
• Betting & Gaming
• Cash Hoards
• Missing Enquiry Papers

Before seeking advice from TAA you should try to resolve the technical aspect using

• guidance manuals
• local expertise, or
• your managers knowledge.

You can contact TAA for advice on individual cases by telephone or in writing if the facts of the case are extensive or complex. Any submission to TAA must be agreed and countersigned by a Team Manager of at least Senior Officer grade. See Contact Link. The submission must include

• a statement of the question at issue
• the reason for the referral
• a summary of all the relevant facts
• details of the current position on any assessments or appeals
• list specific areas from which you have sought advice, such as

• guidance
• legislation
• local resources

• your own views and suggestions.