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HMRC internal manual

COTAX Manual


Before you raise a query concerning the guidance in this Manual, please:

  • check for any Newsboard item that may answer your query
  • check for any recent Business Guidance Note that may answer your query
  • check with your manager, to see if the query has been raised by anyone else on your team and whether an answer has already been provided.

If you are unable to find an answer from the above sources, please

  • telephone the COTAX Business Help Desk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to discuss your query.

The Business Help Desk will raise the query with a subject matter expert if unable to give you an immediate answer. They will then advise you of the answer once received. This chain of contact ensures the Help Desk is informed of current issues and enables them to help more people.

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