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Contents

Official guidance
Admin Law Manual

ADML1000 · Incorrect Advice to Customers

  • ADML1100 · Introduction
  • ADML1200 · Collection and management
  • ADML1300 · When incorrect advice can be binding
  • ADML1400 · Detriment
  • ADML1500 · Tax specific issues
  • ADML1600 · What this means in practice
  • ADML1700 · Advice overtaken by a change in the law
  • ADML1800 · Unsolicited Advice
  • ADML1900 · Who should decide individual cases
  • ADML2000 · Correcting the tax position
  • ADML2100 · Redress
  • ADML2200 · Other ways customers can be misled
  • ADML2300 · Further advice
  1. Incorrect Advice to Customers
  2. Incorrect Advice to Customers: Who should decide individual cases

ADML1900 | Incorrect Advice to Customers: Who should decide individual cases

From HM Revenue & Customs · Admin Law Manual

Cases can be considered for remission by anyone of Officer grade or above, in line with the principles of this guidance. You should check your Business Unit’s policy to make sure you know who should deal with such cases. Recommendations must be authorised in accordance with the remission authorisation levels for ‘uneconomical to pursue’ which can be found in DMB guidance.

If you are unsure on any point or would like further guidance please contact TAPS CMCAR team using the guidance form .

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