Tax compliance: HMRC manuals
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
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.