Statement of Practice 1 (2010)
Business by telephone — HM Revenue and Customs taxes contact centres.
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Statements applicable to individuals (Income Tax and interest on tax).
Updates to this page
Last updated 5 May 2022 + show all updates
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Information about expenses has been removed from the Statement of Practice 1 (2010): Annex A. Information about deductions from income for expenses has been removed from Statement of Practice 1 (2010): Annex B.
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Statement of practise, ANNEX A and ANNEX B updated inline with Conduct of Income Tax Business by Telephone (Correcting SEISS Income Information) Directions 2021.
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Conduct of Income Tax Business by Telephone (Correcting SEISS Income Information) Directions 2021 added.
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First published.