Introduction to trusts: Seeking technical advice from Head Office
When you have obtained all the relevant facts you should aim
to resolve technical problems using the manuals and other guidance
(for example, the tax return guidance notes and help sheets)
together with the expertise available in your office. If you remain
unable to resolve the problem you can seek advice from technical
specialist. To help the specialist give you the best possible
service, please ensure that you prepare your referral for advice
thoroughly.
Refer cases early where an issue has new or unfamiliar
features, or it flows from a transaction or transactions that are
structured in an unusual way. The specialist will want to be
alerted about these cases even if your office believes it knows the
correct answer and/or not all facts are known,
Preparing the case
Please ensure that:
- you get all the relevant facts;
- no one else in your office has the knowledge or experience to help;
- the point of principle, or the tax or NICs at stake, merits further detailed consideration;
- the manuals and other guidance do not provide the answer to your problem;
- your nominated technical officer has approved contact.
Keeping taxpayers informed
Our service standard says that we will inform customers if we
are unable to provide a complete reply within a target turnaround
time. Where it is necessary for you to seek advice you should send
an acknowledgement. Do not tell taxpayers or their agents that you
have referred the matter to a specialist unless you have confirmed
with the specialist that you can. If you need to do more than send
an acknowledgement, tell them that you are asking for your
manager’s advice. There are two reasons for not disclosing
that you are seeking advice:
First it undermines the standing of your office – in
the future agents and customers may be less likely to accept your
view without specialist confirmation. Please remember that
specialists provide guidance in confidence for you to use in
resolving the issues arising in, and circumstances of, the case
concerned. You should only refer to the specialist again if there
is a genuine need for further advice, obtaining approval in the
same way as for the original referral.
Second, there may be difficulties of which you are unaware
relevant to the point at issue – such difficulties can affect
case handling and practical solutions can become more difficult
once an agent knows that a specialist is involved.
Contacting technical specialists
There are normally two ways to seek advice from technical
specialists:
- telephone enquiries
- formal written referrals
These are discussed below. However, see the Technical Help
section of the Capital Gains Manual on how to seek advice from CAR
Capital Gains.
Telephone enquiries
A telephone enquiry will sometimes be the best means of
seeking advice. For instance, your enquiry may be urgent, or it may
involve an issue that is easily explained.
If you have prepared your enquiry thoroughly and taken local
advice, the specialist will be happy to discuss it with you. But
your telephone call may still result in a request for a formal
referral so that the problem can be considered in greater depth.
Written referrals
If the facts are extensive and/or complex, you should make a
formal referral to the relevant specialist. If the guidance manual
on the subject concerned has a ‘Technical Help’ leftbar
button then follow the procedure it explains. Otherwise use this [
template] for referrals. But please remember to
use the Enquiry Manual Appendix 2 report format in appropriate
investigation cases.
It is important that you prepare your enquiry thoroughly
taking advice where required or appropriate from a Grade 6
Compliance Team Leader, Case Director or Consultant or in NICs
cases from the Technical Support Manager or Strategic Manager NICO
Technical. Your team leader must approve the referral unless you
are a Grade 6 Compliance Team Leader Case Director or Consultant.
Band O Team Leaders should get the approval of their managers for
referral.
You should confine each referral to one subject. Do not send
hypothetical cases.
If the case is urgent, show the reason prominently at the
head of the report. For example, ‘MP complaint’,
‘compensation claim’ ‘appeal hearing on 10
April’.
The referral should include:
- a statement of the question at issue;
- the reason for referral;
- a summary of all the relevant facts including details of the current position on the relevant assessments and appeals;
- any necessary references to Acts, Cases, guidance and local sources of information;
- your own views or suggestions.
You should attach the file of other papers where documents need
to be consulted. Please flag those you consider relevant. In PAYE
cases, enclose a full printout of the taxpayer’s record,
suitably flagged, if it includes information relevant to the point
at issue.
Your Team Leader should countersign the referral Grade 6
Compliance Team Leaders, Case Directors and Consultants may sign
referrals relating to their own cases. They should also enter their
comments and signature on referrals where they have given advice.
Addressing Written Referrals
Address your referrals using Taxpost Direct in the format:
Technical allocation within Head Office or other
Subject Matter
Location within Head Office or other
Remember to include the name and
full postal address – including postcode
– of the receiving office.
