Collection

Tax compliance Manuals

These manuals contain guidance on tax compliance.

Compliance Handbook Manual – guidance to help you understand and apply the penalties and compliance powers introduced by Finance Act 2007 to Finance Act 2013.

Compliance Operational Guidance Manual

Enquiry Manual – explains how HMRC carries out tax enquiry work.

Excise Civil Penalties Manual – guidance that covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994.

Fraud Civil Investigation Manual – explains the Code of Practice 9 and the Contractual Disclosure Facility.

Holding and Movements Alcohol Strategy: Post Visit Action Manual – this manual should be read in conjunction with Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

Information Disclosure Guide Manual – explains the confidentiality rules that apply to HMRC information. This includes the circumstances where HMRC will disclose information.

Specialist Investigations Operational Guidance Manual – guidance relevant to all teams across specialist investigations.

Tax Compliance Risk Management Manual – explains HMRC’s approach to working with large business customers to manage their tax compliance risk.

Technical Teams Operational Guidance Manual – guidance on the investigation of fraud and avoidance.

Updates to this page

Published 3 September 2015