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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

The guidance: relationship to the compliance handbook, enquiry manual and special investigation operational guidance

The compliance handbook and the enquiry manual are the main sources of guidance that set out the Departments interpretation of the statute used in investigations. Subject to anything in this guidance and the SIOG that interpretation must followed in SI.

If you think that the compliance handbook or enquiry manual guidance on the use of statute should not be followed in a particular case, please consult the Technical Manager (Powers and Penalties).