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24 August 2005
Issue: 4022 / Categories: Forum & Feedback
Correspondence from readers on topical subjects

HMRC manuals

On behalf of the ICAEW Tax Faculty I am writing to respond to the Comment piece written by Mike Truman 'Ch-ch-changes' (Taxation 11 August 2005 page 509).
HMRC puts a considerable amount of time and effort into the production and updating of its numerous Manuals. The Tax Faculty would like to do what it can to make sure that the Manuals are as useful as they possibly can be for users.It seems to me that the Comment piece raises two main issues.

1. Manuals are changed for a variety of reasons. One of these is a change in 'interpretation/policy' on the part of HMRC. These should be 'trumpeted' clearly by HMRC and as I suggest below Tax Bulletin would appear to be the ideal medium through which to do this.
2. At any point in time users will consult the Manuals to find...

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