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HMRC internal manual

Capital Allowances Manual

CA Accountancy help

How to get more help about accountancy

This page is available to internal users only. It supplements the guidance in theCapital Allowances Manual, the Property Income Manual and the Business Income Manual.

Accountancy is fundamental to the computation of the profits of a business. For example:

  • all businesses must compute their profits in accordance with generally accepted accounting practice (GAAP);
  • in recent years the Courts have given greater emphasis to accountancy evidence in cases involving timing issues.

This can be confusing if you are not familiar with accountancy terms. This page tellsyou how to get help.

Stage 1 - Self help

Read the guidance at BIM31000 onwards. Look atthe explanation of accountancy terms on the Accountants’ Intranet site. It includes:

  • explanation of terms such as GAAP, FRS, SSAP, SORP and UITF;
  • details of what the various standards say and their application.

These explanations are no more than an introduction. If you need more help go to stage2.

Stage 2 - Ask an accountant

We now have more than 100 HMRC accountants who are available to help on accountancyissues. There is information about their role on the Accountants’ Intranet site. In mostcases the accountant will be able to help you settle the case by agreement. But if acontentious hearing becomes inevitable go to stage 3.

Stage 3 - Help with contentious hearings

If you plan to use expert accountancy evidence in a Commissioners’ hearing then youmust submit your papers to the relevant technical specialist before making arrangements.For subjects dealt with in the CA, PIM or BIM you do not have to identify the name of thespecialist concerned. Use the ‘Technical Help’ button on the CA, PIM or BIM left bar toget to a template to make the submission. The specialist will seek the advice of the HMRCadvisory accountant who co-ordinates the presentation of expert evidence. If you are notsure who the relevant technical specialist is, and the subject is not dealt with in theCA, PIM or BIM, then send the case to CCP (Advice on Appeals).