IHTM33036 - Procedures: referrals to Technical Group (TG)

Though most claims for relief are straightforward the legislation is complex.

If you have any doubts or difficulties in applying the legislation you should refer the problem to TG. These will include cases where

• the claim is made by a person who has not paid or is not paying the tax
• the taxpayer seeks to withdraw a claim for relief after it has been made
• you receive a general enquiry about the operation of the relief.

The relevant instructions will also tell you when you must refer something to TG.