Dealing with HMRC – collection

Tax compliance: HMRC manuals

Public access to tax compliance guidance used internally by HM Revenue and Customs (HMRC).


Compliance handbook

The compliance handbook gives guidance to help you understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013.

Compliance operational guide

Compliance operational guide

Enquiry manual

The enquiry manual explains how HMRC carries out tax enquiry work.

Excise civil evasion penalties guidance

Excise civil evasion penalties guidance outlines HMRC’s formal procedures and work systems.

Fraud civil investigation manual

The fraud civil investigation manual explains the Code of Practice 9 and the Contractual Disclosure Facility (CDF).

Holding and Movements: Alcohol Strategy: Post-Visit Action

Holding and Movements: Alcohol Strategy: Post-Visit Action should be read in conjunction with Notice 197 Excise Goods: holding & movement.

Information disclosure guide

The information disclosure guide explains the confidentiality rules that apply to HMRC information. This includes the circumstances where HMRC will disclose information.

Non-statutory business clearance guidance

The non-statutory business clearance guidance is an overview of the guidance dealing with non-statutory clearances.

Other non-statutory clearance guidance

The other non-statutory clearance guidance is for all HMRC staff who deal with other non-statutory clearances.

Specialist investigations operational guidance

The specialist investigations operational guidance brings together the operational guidance relevant to all teams across Specialist Investigations.

Tax compliance risk management

Tax compliance risk management explains HMRC’s approach to working with large business customers to manage their tax compliance risk.

Technical teams operational guidance

The technical teams operational guidance relates to the investigation of fraud and avoidance.