ADML3500 - Collection and Management: When to consult Tax Admin Policy

The TADPol1 team in the Tax Administration Directorate are the owners of the policy for collection and management and will provide advice and support where needed.

Cases where discretion is being considered under the highest net return test and which apply only to individual or small, discrete groups of taxpayers may be considered within business units according to their normal practice. Decisions that affect larger groups of taxpayers or where you are unsure whether the tests above are met should be referred to the TADPol1 team using the guidance form.

For any cases where you are considering exercising discretion to make a purposive interpretation of the law, or to deal with a minor or transitory anomaly, you must consult the TADPol1 team using the guidance form before making a decision.

EU Exit law

Where you are considering the use of the collection and management powers to exercise discretion in the case of EU Exit law, this will be temporary and you will need to legislate at the earliest opportunity to fix the anomaly.

You must consult with the TADPol1 team in any case involving EU Exit law.