Update Nov 17, 2022: The Fulfilment House Due Diligence Scheme manual has been added.
These manuals contain technical guidance for HMRC staff and tax professionals and are also published in accordance with the HMRC Publication scheme.
You should not assume that the guidance is comprehensive or that it will provide a definitive answer in every case. HMRC will use their own reasoning, based on their training and experience, when applying the guidance to the facts of particular cases.
The guidance in these manuals follows the law as it stood at publication. HMRC will publish amended or supplementary guidance if there is a change in the law or in the department’s interpretation of it. HMRC may give earlier notice of such changes through a Revenue and Customs Brief or press release.
Subject to these qualifications you can assume the guidance usually applies, but where HMRC considers that there is, or may have been, avoidance of tax the guidance will not necessarily apply.
Find out when you can rely on information or advice provided by HMRC.
Source gov.uk
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