Collection and Management: When to consult Tax Admin Policy
The Tax Admin Policy Team in Central Policy own the policy for collection and management and will answer any queries you may have.
Cases where discretion is being considered under the highest net return test and which apply only to individual or small, discrete groups of taxpayers can be considered within business units according to their normal practice. Decisions that affect larger groups of taxpayers or where you are unsure whether the tests above are met should be referred to the Tax Admin Policy Team.
For any cases where you are considering exercising discretion to make a purposive interpretation of the law, or to deal with a minor or transitory anomaly, you must consult the Tax Admin Policy Team before making a decision.