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Manual transmission

17 July 2012 / David Harris
Issue: 4362 / Categories: Comment & Analysis , Employees , Income Tax
Does Revenue guidance correctly explain the taxation of employer-provided living accommodation, asks DAVID HARRIS


  • HMRC manuals serve a good purpose in explaining their views.
  • Practitioners must remember that these are simply HMRC opinions.
  • An example from the Employment Income Manual.
  • Does HMRC’s guidance accurately reflect the case law?
  • The legal view may be wider then HMRC’s thoughts.

Seasoned practitioners will recall how pleased the profession was when the Inland Revenue (as it then was) decided to publish its inspectors’ manuals.

This enabled those of us without access to a friendly and co-operative tax inspector readily to ascertain the official view on a particular point of law.

However this is the sole purpose that the manuals serve or were intended to serve. The manuals are to be contrasted with HMRC’s more general guidance (formerly published as the ‘IR’ series of booklets) which...

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