ESSU - Status of this publication
This manual contains guidance which has been prepared for the staff of the Inland Revenue. It is being published for the information of taxpayers and their advisers in accordance with the Code of Practice on Access to Government Information.
It should not be assumed that the guidance is comprehensive nor that it will provide a definitive answer in every case. The staff of the Inland Revenue are expected to use their own judgement, based on their training and experience, in applying the guidance to the facts of particular cases. In particularly difficult or complex cases they are able to obtain further guidance from specialists in Head Office.
The guidance in this manual is based on the law as it stood at October 1996. The Inland Revenue will publish amended or supplementary guidance if there is a change in the law or in the Department's interpretation of it. The Inland Revenue may give earlier notice of such changes through Tax Bulletin or a press release.
Subject to these qualifications readers may assume that the guidance given will be applied in the normal case; but where the Inland Revenue 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. Information about appeals is contained in leaflet IR 37 'Income Tax and Capital Gains Tax Appeals' which is available from any Tax Enquiry Centre or Tax Office.
Taxpayers (or their advisers) should write to the Officer in Charge of the office or unit concerned when they are not satisfied with the way that the Department has handled their affairs. More information about how to make a formal complaint, if the Officer in Charge cannot settle the matter, is set out in leaflet IR 120 'You and the Inland Revenue', which is also available from any Tax Enquiry Centre or Tax Office. That leaflet includes information about the Revenue Adjudicator and the Parliamentary Ombudsman.
The Code of Practice on Access to Government Information entitles the Inland Revenue to withhold information which is covered by one of the exemptions in the Code. In publishing this guidance, a very small amount of material has been omitted under exemptions 4 and 6.
This manual contains paragraph numbers which have not been used. These are for future use if new or additional material needs to be inserted.
This manual may contain cross references to other material which has not yet been published. Normally that material will be available later in the Department's publication programme. Occasionally, however, cross references may become redundant because they refer to material which is superseded when the manuals are brought up to date or which is omitted from the published version under the Code. Where that happens the cross references will be revised when this manual is amended.
Prepared by the Inland Revenue (c) Crown copyright reserved, (March 1997)
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