HM Revenue and Customs has been criticised for guidance it has released to assist homosexual and transgender taxpayers.

The 20-page document has been labelled by critics an unnecessary use of taxpayers' money. It advises people in civil partnerships about their tax allowance and inheritance tax thresholds, according to The Telegraph.

It also gives advice to transgender people about claiming pensions under their old or new gender.

Matthew Elliott, chief executive of the pressure group TaxPayers' Alliance, said: 'HMRC is meant to produce simple, clear guidance for everyone, not spend extra money going out of their way to target particular minorities.'

5,000 copies of the booklet were printed at a cost of £1,536, and will be distributed at Pride London, the gay festival and march that takes place on July 4.