Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Admin Law Manual

From
HM Revenue & Customs
Updated
, see all updates

Incorrect Advice to Customers: Other ways customers can be misled

If a customer claims to have been misled by HMRC, it is usually because of case-specific advice we have given, or potentially misleading guidance. If the customer claims to have been misled by our published guidance, you should consult the relevant technical or policy experts and Tax Admin Policy.

If a customer claims to have been misled by HMRC in any way other than through case-specific advice or published guidance, you must contact Tax Admin Policy in central Policy for further advice.