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HMRC internal manual

Admin Law Manual

Statements of Practice: How to produce new or amended Statements of Practice

If you think you may need to produce a new Statement of Practice (SP), or an amendment to an existing one, you should first contact the Tax Admin Policy Team.

All SPs are published in one single document in the ‘Publications’ section of the Library on the HMRC internet. They are also published in the Yellow tax handbooks and available within HMRC by accessing the Yellow books in the HMRC intranet library.