TaxPersonal Tax10 FEBRUARY 2000 INLAND REVENUE PUBLISH GUIDANCE MANUALS ON DISK

10 FEBRUARY 2000 INLAND REVENUE PUBLISH GUIDANCE MANUALS ON DISK

Guidance on enquiries undertaken by the Financial Intermediaries and Claims Office (FICO) Investigation Unit is one of the two internal Manuals published recently. This is in line with the aims of the Code of Practice on Access to Government.

Guidance on enquiries undertaken by the Financial Intermediaries and Claims Office (FICO) Investigation Unit is one of the two internal Manuals published recently. This is in line with the aims of the Code of Practice on Access to Government.

The guidance covers:
– the organisation of the Unit
– the areas of responsibility of the Unit and the types of cases investigated by the Unit
– the procedures followed by the Unit

The second volume is The Redress Handbook which contains internal guidance on the Department’s redress policy and explains its operation in practice when there have been mistakes or delays within the terms of their Code of Practice 1 “Mistakes by the Inland Revenue”.

The Redress Handbook gives guidance on
– what constitutes serious error, serious delay or persistent error
– what type of costs or loss may be reimbursed
– how compensation claims are considered
– when consolatory payments may be made

and it refers to some statutory and extra statutory remedies.

The Redress Handbook also describes other avenues open to dissatisfied customers.

DETAILS

A single CD-ROM featuring all Inland Revenue Internal Guidance manuals is available from CRONER.CCH Group Ltd. This is updated monthly and is available on an annual subscription basis at a current cost of 247.50 pounds. The CD-ROM features
– internal cross-referencing via jump-links
– advanced searching facilities
– a comprehensive Help facility
– an underlying User Notes database
– an electronic `newsletter’ component, which details and links to the paragraphs which have been amended or added in each update.

A printout of the CD-ROM version of any individual manual is available on a non-updating basis at a cost of 30 pounds per title. Extracts are available at a cost of 50 pence a page.

For further information contact the CRONER.CCH Group Ltd Customer Service department on 01869 872334.

NOTE FOR EDITORS

1. Financial Intermediaries and Claims Office’s Investigation Unit’s Operating Manual – is designed to enable taxpayers and their advisers to have a better understanding of the organisation and work of the Financial Intermediaries and Claims Office’s Investigation Unit. FICO supervises schemes for tax relief and deductions at source and also monitors compliance with the tax rules for charities, off-shore funds, non-resident trusts and foreign dividends.

2. Redress Handbook – is designed to enable the Revenue’s customers to have a better understanding of the Department’s redress policy and the considerations which apply in arriving at the amount of any compensation payment.

The Redress Handbook explains how the redress policy operates in practice and contains examples to illustrate the principles. It was issued internally in July 1998 for the benefit of the Department’s Executive Offices complaints teams.

3. The Revenue’s complaints procedure is set out in the leaflet IR120 “You and the Inland Revenue”.

4. The guidance previously contained in the Revenue’s Complaints Handbook is now incorporated in their Customer Service Manual.

5. It is intended that the guidance in the Redress Handbook will be reviewed periodically.

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