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HMRC internal manual

Complaints and Remedy Guidance

From
HM Revenue & Customs
Updated
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Introduction: Other guidance to help and inform you

There are two important pieces of guidance aimed directly at our customers.

In addition, both CHG and CRG are available to the public on the HMRC internet site.

There is a wealth of other guidance available to you, to help you make sound and reasonable decisions. Some of it is business specific, while some is of general interest. CRG does not seek to duplicate this other guidance, so please familiarise yourself at least with what it covers.

The main business specific guidance is:

TCM (the Tax Credits Manual)

(external users can find the guidance at http://www.hmrc.gov.uk/manuals/tcmanual/index.htm) which covers, amongst other things, overpayment of tax credits and the application of CoP26

PAYE95000 (external users can find the guidance at http://www.hmrc.gov.uk/manuals/pommanual/PAYE95000.htm) which covers the application of ESC A19

VAEC (external users can find the guidance at http://www.hmrc.gov.uk/manuals/vaecmanual/index.htm) which covers VAT Assessments and Error Correction.

Guidance of general interest and application includes:

JOYS (The Judge Over Your Shoulder)(Word 345KB) (external users can find the guidance at http://www.tsol.gov.uk/Publications/Scheme_Publications/judge.pdf) which gives an overview of administrative law and what constitutes “good administration”

ADML (Admin Law) (external users can find the guidance at http://www.hmrc.gov.uk/manuals/admlmanual/ADML1300.htm) which, amongst other things, gives advice on when incorrect advice given to customers can be binding (ADML 1300) and the need to consider compensation (ADML2100) (external users can find the guidance at http://www.hmrc.gov.uk/manuals/admlmanual/ADML2100.htm)

Other reference material to help you communicate with or about disabled people.