HMRC has published guidance covering administrative law principles that apply to its operations, including procedures for managing situations where incorrect advice has been given to customers, protocols for collecting and managing records, and the use of extra-statutory concessions and statements of practice. The manual provides clarity on how HMRC applies administrative law requirements when dealing with customer matters and compliance issues. This guidance is relevant to businesses and agents who interact with HMRC and need to understand the regulatory framework governing how the department handles complaints, rectifies errors, and applies discretionary relief.
Source: HMRC (GOV.UK) – Read the original