SolvedFHDDS11000 | Introduction: scope of this guidance
From HM Revenue & Customs · VAT Fulfilment House Due Diligence Scheme
Our books of guidance are the main reference material for people in the Department. All HM Revenue and Customs’ (HMRC) formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.
The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.