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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - specialist personal tax (SPT)

Specialist Personal Tax (SPT) is made up of individual teams responsible for the operational delivery and design of products and policy relating to charities, assets and residence.

SPT is made up of the following business units, not all of which have an impact on EC. However it is recommended that the relevant EM pages are considered where issues arise on a particular subject.

  • Residency, see EM0710 
  • Saving & Audit, see EM0740 
  • Inheritance Tax, see EM0750 
  • Pension Schemes Service, see COG904730 and EM0770 
  • Trusts, see EM0780 
  • Charities, see COG904725 and EM0800 
  • Capital Gains, see EM0820 
  • Employee Shares and Securities Unit, see COG904580 and EM0840 
  • Shares Assets Valuation, see EM0850 
  • High Net Worth Unit (HNWU), see COG904572 
  • Expatriate teams, see COG904585.[]() 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Specialist Personal Tax website(This content has been withheld because of exemptions in the Freedom of Information Act 2000)