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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: Code of Practice based approach

The Department has published Factsheets and Codes of Practice which describe how particular parts of its work will be conducted. These give taxpayers a commitment to standards of consistency and fairness. They also advise them how to complain and obtain redress. They are an essential part of the Department’s policy of openness and accountability.

There are various Factsheets and Codes which describe how the Department carries out different types of investigation in different offices. Everyone working in SI should be aware of all of these but particularly those that apply to SI.