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HMRC internal manual

Complaint Handling Guidance

HM Revenue & Customs
, see all updates

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. CHG 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 which covers, amongst other things, overpayment of tax credits and the application of CoP26

PAYE95000 (external users can find the guidance at which covers the application of ESC A19

VAEC (external users can find the guidance at{.ext}) which covers VAT Assessments and Error Correction.

Guidance of general interest and application includes:

JOYS (The Judge Over Your Shoulder) (PDF 345KB) (external users can find this guidance at (pdf 346kb)) which gives an overview of administrative law and what constitutes “good administration”

ADML (Admin Law) (external users can find the guidance at which, amongst other things, gives advice on when incorrect advice given to customers can be binding and the need to consider compensation ADML 2100) (external user can find the guidance at

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

Our policy on complaints and remedy recognises the Ombudsman’s Principles so you should be aware of and familiar with them.