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HMRC internal manual

Compliance Operational Guidance

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

Tax Administration, Litigation and 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 and escalation routes (COG904550).

If the issue cannot be resolved from the guidance you can get in touch with TALA by using the contact details on the Process Design & Excellence site under the A-Z index.

If the issue is complex, a written submission should be made using form TAA1, which must be authorised by your line manager 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.