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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Our Conduct and Behaviour: customer service to disabled people: learning disabilities

Learning disabilities will be covered by the Equality Act 2010 if the impairment has a substantial and long term adverse effect on the person’s ability to carry out normal day to day activities.

You may come across the following learning disabilities:

  • autism - a lifelong developmental disability that affects how a person communicates with and relates to others
  • dyslexia - a very broad term defining a learning disability that impairs a person’s fluency or comprehension accuracy in being able to read
  • Asperger’s syndrome - a form of autism that causes difficulties with communication.

The above list is not intended to be exhaustive and you may well encounter people with other types of learning disability.

For further guidance and case study examples see COG11340.

You must always concentrate on how a learning disability affects the person’s ability to deal with their tax affairs and not on the fact that a condition may exist.