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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration advice

Tax Administration Advice has responsibility for providing advice and guidance on some aspects of casework including:

  • officers’ powers
  • culpability
  • Human Rights Act
  • penalties
  • letters of offer
  • contract settlements
  • interest
  • confidentiality and exchange of information.

Where you require information or advice on cases you should first consult local guidance sources or Employment Status & Intermediaries (ES&I) (COG904550).

If the issue cannot be resolved from the guidance you can get in touch with TAA by using the contact details on the Central Policy site under the A-Z index.

If the issue is complex, a written submission should be made using form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . The form should be signed by the team manager (SO or above) and include:

  • details of the issue at stake
  • the reason for the referral
  • a summary of the relevant facts
  • details of any determinations (including penalties) and/or decisions issued and the appeal position on these
  • details of areas where you have sought advice, such as:
    • guidance
    • legislation
    • local technical resource
  • your own observations and suggestions.