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HMRC internal manual

Admin Law Manual

HM Revenue & Customs
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Incorrect Advice to Customers: Tax specific issues

You must always take into account any special factors and legal restrictions or requirements relating to the tax in which you work. If you are unsure you should seek further advice from other guidance or the relevant technical adviser.

Please refer to the link in ADML1100 for statutory clearances and approvals.

Cases involving overdeclared VAT are subject to separate statute and must not be considered using this guidance alone. For such cases, you must also consult VAT Refunds Manual or TAA.

Similar provisions apply to other indirect taxes and for any cases where a customer claims to have made overdeclarations or overpayaments in these areas you must consult the appropriate guidance or technical advisors.

If your case concerns customs duties or import VAT, you must consult Notice 199 or Customs Directorate before making any remission.