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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
, see all updates

Determine who can support the enquiry: Specialist Personal Tax: their role

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

Specialist Personal Tax (SPT) is made up of the following business units

  • Personal Tax International, see EM0710 
  • Saving & Audit, see EM0740 
  • Inheritance Tax, see EM0750 
  • Pension Schemes Service, see EM0770 
  • Trusts, see EM0780 
  • Charities, see EM0800 
  • Capital Gains, see EM0820 
  • Employee Shares and Securities Unit, see EM0840 
  • Shares Assets Valuation, see EM0850.
  • High Net Worth Unit, see EM0860.

Further guidance and contacts can be found on the SPT website.