CTSA: introduction: layout of guidance
The guidance material at CTM90000 onwards covers both CTSAand CTPF provisions. It:
- corresponds broadly to the ‘law and practice’ material on CTPF,
- does not cover CTSA enquiry provisions or procedures, for which see the Enquiry Handbook,
- does not cover COTAX, or provide low-level procedural guidance. For this, see the On-line COTAX Manual (COM).