Public access to tax compliance guidance used internally by HM Revenue and Customs (HMRC).
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
The enquiry manual explains how HMRC carries out tax enquiry work.
Excise civil evasion penalties guidance outlines HMRC’s formal procedures and work systems.
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 should be read in conjunction with Notice 197 Excise Goods: holding & movement.
The information disclosure guide explains the confidentiality rules that apply to HMRC information. This includes the circumstances where HMRC will disclose information.
The non-statutory business clearance guidance is an overview of the guidance dealing with non-statutory clearances.
The other non-statutory clearance guidance is for all HMRC staff who deal with other non-statutory clearances.
The specialist investigations operational guidance brings together the operational guidance relevant to all teams across Specialist Investigations.
Tax compliance risk management explains HMRC’s approach to working with large business customers to manage their tax compliance risk.
The technical teams operational guidance relates to the investigation of fraud and avoidance.
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