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HMRC internal manual

Admin Law Manual

HM Revenue & Customs
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Incorrect Advice to Customers: Who should decide individual cases

Cases can be considered for remission by anyone of Officer grade or above, in line with the principles of this guidance. You should check your Business Unit’s policy to make sure you know who should deal with such cases. Recommendations must be authorised in accordance with the remission authorisation levels for ‘uneconomical to pursue’ which can be found in DMB guidance.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)