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HMRC internal manual

Admin Law Manual

What this means in practice: Incorrect Advice to Customers

Every case of misleading advice that results in actual or potential incorrect declarations of tax must be considered on its own merits, and the facts and their context will always be unique. However, some examples will help illustrate how this guidance can be applied in real situations.

Please remember that these are hypothetical examples and are only intended to give you an idea of the factors you might need to consider.

They should not in any way be regarded as model answers to a particular situation nor the ‘correct’ way to deal with similar cases.

Real cases will have many other factors to take into account and each must be considered in the light of all relevant facts.

Only in exceptional circumstances will HMRC be bound by incorrect advice.