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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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Government departments and health authorities: use of tax advisors

Government Departments

The Treasury’s view of the use of Tax Advisors and Tax Avoidance is explained in section 4.2.4 of the Managing Public Money manual which is available on the HM Treasury website (users can access this manual at https://www.gov.uk/government/publications/managing-public-money). This is applicable in England and Wales.

In Scotland the devolved administration should refer to The Scottish Public Finance Manual rather than the HMT Managing Public Money manual on the use of tax advisors. This manual can be found on the Scottish Government website (users can access this manual at http://www.scotland.gov.uk/Topics/Government/Finance/spfm/Intro)

In Northern Ireland the devolved administration should refer to Managing Public Money Northern Ireland rather than use the HMT Managing Public Money manual. This manual can be found on the Department of Finance and Personnel website (users can access this manual at https://www.dfpni.gov.uk/articles/managing-public-money-ni-mpmni)

NHS bodies

NHS bodies use of Tax Advisors is explained in the Department of Health circular ‘EL(97)70’ issued on 10 November 1997.