HMRC internal manual

Admin Law Manual

Collection and Management: Introduction

HMRC is a non-ministerial government department created by statute. Its powers and duties are also defined by law and it must abide by what the law says.

However there may be circumstances where HMRC can, or is asked to, exercise its discretionary powers of collection and management. This manual outlines how and when this can be done.

This manual will help you to decide if it is possible to use these discretionary powers in a particular case. It will also help you to present the relevant facts if you need to seek further guidance from the policy owners.

This manual is primarily intended for policy teams however it may be useful to others, such as complaints teams and appeals review teams.

The Tax Administration Policy and Strategy team owns the policy for collection and management. The guidance below outlines when cases must be directed to the team. However the team will provide help and support in any cases of doubt or difficulty.

For information about Extra-Statutory Concessions (ESCs), see ADML4000.

For cases relating to payment and management, contact the Tax Credits and Child Benefits Policy team in Individuals Policy Directorate.

If your case concerns customs duties, you must not take any decisions without consulting Customs Directorate beforehand.