Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
, see all updates

Law and further guidance: Do I need to consider the Human Rights Act?

The Human Rights Act (HRA) 1998 places a legal obligation on the Department to comply withthe provisions of the European Convention on Human Rights (ECHR). Officers need to beaware of the provisions of the Act, and the obligations it places upon them, whenundertaking any activity by which they represent the department. The policy in generaloperational guidance in this book is written to conform to HRA.