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 might be circumstances where HMRC can, or is asked to, exercise their discretionary powers of collection and management, and this manual is outlines how and when this can be done.
This manual will help you decide if it is possible to use these discretionary powers in a given situation. 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, but might also be of use to others, such as complaints teams and appeals review teams.
The Tax Admin Policy Team in Central Policy own the policy for collection and management, and if you have any questions about this, please contact them.
Please also see ADML4000 Extra Statutory Concessions if you need to know more about ESCs.
If your case concerns customs duties, you must take no decision without consulting Customs Directorate