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Contents

Official guidance
Technical Teams Operational Guidance

TTOG1000 · The guidance

  • TTOG1010 · About the guidance
  • TTOG1020 · Relationship to the compliance handbook, enquiry manual and special investigation operational guidance
  • TTOG1100 · Factsheets and codes of practice
  • TTOG1200 · Consultation with technical specialists and other parts of the department
  1. The guidance: contents
  2. The guidance: relationship to the compliance handbook, enquiry manual and special investigation operational guidance

TTOG1020 | The guidance: relationship to the compliance handbook, enquiry manual and special investigation operational guidance

From HM Revenue & Customs · Technical Teams Operational Guidance

The compliance handbook and the enquiry manual are the main sources of guidance that set out the Departments interpretation of the statute used in investigations. Subject to anything in this guidance and the SIOG that interpretation must followed in SI.

If you think that the compliance handbook or enquiry manual guidance on the use of statute should not be followed in a particular case, please consult the Technical Manager.

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