(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
Tax Offices deal with the income tax, corporation tax and
capital gains tax of individuals and companies under Schedule E
(PAYE) or Schedule D. The Taxes Network is in the course of a major
reorganisation into a new office structure (NOS) which will
integrate the work of Tax Districts and Collection Offices.
Compliance activities form a major part of their work to ensure
that income is properly declared and taxed.
