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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: Other ways customers can be misled

ADML2200 | Incorrect Advice to Customers: Other ways customers can be misled

From HM Revenue & Customs · Admin Law Manual

If a customer claims to have been misled by HMRC, it is usually because of case-specific advice we have given, or potentially misleading guidance. If the customer claims to have been misled by our published guidance, you should consult the relevant technical or policy experts and Tax Admin policy.

If a customer claims to have been misled by HMRC in any way other than through case-specific advice or published guidance, you must contact the TAPS CMCAR team using the guidance form for further advice.

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