Introduction and the law: how to use this guidance
Each chapter starts at the most general level of information in the introduction and then gives more detailed guidance.
It is not intended that this guidance be read like a book, but is to be used as a reference document that you can easily navigate around to locate the information you need.
Some of the text of this guidance is exempt from release under the Freedom of Information Act (FoIA) and must not be released to the public. Sections that contain material that must not be released appear in pink text. Click the Public Print button if you need to print text to give to people outside HMRC.
The blue hyperlinks will help you navigate to related pages from the guidance you are reading.
This guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to simply
- highlight the guidance reference or legislation you wish to see
- right click on the highlighted text
- select the search option
to be taken to the required guidance or legislation as long as it is has been published on the Intranet.
There is also a series of Standard Work Instructions (SWIs) that guide you and your managers through the more detailed processes.