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

HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

The guidance: consultation with technical specialists and other parts of the department: general

Investigators must take specialist advice where appropriate.

Before contacting a technical specialist, you should first discuss any technical queries with your Team Leader as he or she may know the answer or be aware of a previous referral.

Subject to that, you are free to contact technical experts direct. Should a formal written submission to a technical expert (including Solicitors) be required on matters affecting policy, you should ensure that you send copies of the submission to your Team Leader and Technical Manager.

The Technical Manager does not require a copy of any routine submission, eg Pensions Schemes Offices (PSO) or Capital Taxes Office (CTO) liaison aspects.