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HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

VAT: reference to Head Office

Claims for recovery of overpaid tax (Sch1AB Taxes Management Act 1970) which seek to reopen the computations for periods for which the assessments have become final and conclusive should be submitted to Central Policy Tax Administration Advice (error or mistake).

Any other cases of difficulty should be submitted to CTIS (Technical).