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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
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Post Audit Action: communication of decisions to traders: a specific matter relating to a traders particular circumstances

In this case the Department’s ruling may be subject to appeal and it must therefore be clearly communicated as a decision. Such a decision should be given locally when a trader seeks a ruling on a specific matter. It is recommended to re-state the facts provided.

In the absence of any legal grounds or Departmental precedent on which a decision can be based, you should discuss the matter with your manager, especially if it is likely to be contentious, or if there is uncertainty, before deciding whether or not to refer the matter to the appropriate Policy Division for a ruling.