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HMRC internal manual

Technical Teams Operational Guidance

The guidance: factsheets and codes of practice: codes of practice 8 and 9

It is essential that everyone in SI who is involved in Technical Team casework of any kind, whether directly or in a management role, is thoroughly familiar with the content of both Codes.

Further guidance on the Codes is available at TTOG3000 and TTOG11000. SI offices hold supplies of the Code of Practice 8 leaflets. Code of Practice 9 is available for printing off on the HMRC Website. Taxpayers are given a copy of the relevant Code at the start of an investigation.

SI aims to work to the highest standards and approach investigations in a fair and consistent way. The codes of practice are there to help you and taxpayers alike. They set out which Code applies and the essential nature of how the case will be worked.

The nature of SI’s work is such that complaints can arise. In order to demonstrate that we have made no serious errors or mistakes, we must be professional at all times and act in the spirit of the Codes of Practice. You will find advice on handling complaints here complaints 

For ease and simplicity, we normally refer to Code of Practice 8 and Code of Practice 9 as ‘Code 8’ and ‘Code 9’ respectively