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HMRC internal manual

Technical Teams Operational Guidance

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HM Revenue & Customs
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The guidance: consultation with technical specialists and other parts of the department: avoidance schemes overview

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  Avoidance Handling Process (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The Avoidance Handling Process guidance is mandatory and applies to disclosed and undisclosed schemes and across all HMRC Directorates.

Before the existence of the CAD, SI often had a Technical Lead role in the investigation of Avoidance Schemes. SI Guidance concerning the investigation of ‘disclosed’ and ‘undisclosed’ schemes was available for officers in a Technical Lead role. This guidance is now an historical record at TTOG10045(This content has been withheld because of exemptions in the Freedom of Information Act 2000)