HMRC SDLT: SDLTM09070 – Requesting Advice
Requesting Advice – HMRC Internal Manual
This section of the HMRC internal manual provides guidance on the process of requesting advice within the organisation. It outlines the principles and concepts necessary for effective communication and decision-making. Key points include:
- Understanding the appropriate channels for seeking advice.
- Recognising the importance of clear and concise communication.
- Ensuring compliance with internal procedures and protocols.
- Utilising available resources for informed decision-making.
- Maintaining confidentiality and data protection standards.
Read the original guidance here:
HMRC SDLT: SDLTM09070 – Requesting Advice
Requesting Advice from HMRC
Understanding the Process
When you need specific guidance from HM Revenue and Customs (HMRC) regarding tax matters, knowing how to properly request that advice is essential. This ensures that your questions are answered accurately and efficiently. Here’s how you can go about it:
1. Who Can Request Advice?
Anyone who is dealing with tax-related issues can request advice from HMRC, including:
– Individuals filing their personal tax returns.
– Businesses seeking clarification on VAT or corporate taxes.
– Tax advisors or accountants representing clients.
2. What Kind of Advice Can You Request?
There are several areas in which you might need advice, including:
– Tax obligations for income, corporation tax, or capital gains.
– Guidance on specific tax reliefs or allowances.
– Clarification on international tax matters or treaties.
– Help with compliance requirements or tax legislation changes.
3. How to Make a Request
You can seek advice from HMRC in a few different ways, depending on your preference and the nature of your inquiry. Here are the most common methods:
Email Requests
– Use the structured email service provided by HMRC. Ensure you include your contact details and a clear subject line.
– Clearly outline your question in the body of the email. The more specific you are, the better the response will be.
Phone Requests
– Call the appropriate HMRC helpline for your specific inquiry. For example, if it’s an issue related to income tax, use the dedicated income tax helpline.
– Have your National Insurance number or tax reference number ready, as this helps HMRC respond more efficiently.
Written Requests
– If you prefer, you can send a letter to HMRC detailing your inquiry. Include your contact information and reference numbers if applicable.
– Be clear and concise, explaining exactly what advice or information you need.
4. Important Information to Include
When you make your request, whether through email, phone, or letter, include the following details:
– Your full name and contact information.
– Your National Insurance number or tax reference number.
– A detailed description of your question or the situation you need advice on.
– Any relevant deadlines you may be facing.
5. Response Times
– HMRC aims to respond to inquiries in a timely manner, but times can vary depending on the complexity of your request and their workload.
– If you do not receive a response within a reasonable time frame, you may consider following up with HMRC.
6. Follow-Up Actions
After receiving a response from HMRC, consider the following:
– Review the advice carefully to ensure it addresses your question fully.
– If the response is unclear, do not hesitate to make a follow-up request for clarification.
– Keep records of all correspondence, as this may be needed for future reference or compliance.
7. What to Do If You Disagree with the Advice Received?
If you believe the information or assistance they provided is incorrect, you have options:
– You can request a review of your situation, providing details as to why you think the advice is wrong.
– In some cases, you may need to escalate your concern to a complaint level. Ensure you follow the formal complaints process on HMRC’s website for such matters.
8. Examples of When to Request Advice
Here are a couple of scenarios that illustrate common situations where you might need to request advice from HMRC:
Example 1: VAT Queries
If you run a small business and you are unsure about your VAT registration requirements, you should reach out to HMRC for guidance. Key points to cover in your request could include:
– Your business type and turnover.
– Specific questions about thresholds for VAT registration.
– Clarification on when you are required to charge VAT to customers.
Example 2: Inheritance Tax Issues
Suppose you are dealing with an inheritance and are unsure about how much tax may be owed or potential exemptions available. In this case, you might make an inquiry to HMRC that includes:
– Details about the estate’s value.
– Information on gifts made prior to death.
– Questions about the 7-year rule regarding gifts.
9. Resources for More Information
For more detailed guidance on specific tax issues or policies, you can refer to the following HMRC resources:
– HMRC’s official website: Helpful articles and videos covering a wide range of topics.
– HMRC contact numbers: Lists of helplines for various tax queries.
10. Preparing for Your Request
Before you contact HMRC, it can be beneficial to prepare thoroughly:
– Gather any relevant documents to support your question.
– Write down key points or questions you wish to address, which will help streamline the communication process.
– Be polite and patient in your requests, as HMRC staff are there to help.
11. Final Points to Keep in Mind
– Always ensure that your inquiries are clear and concise. This not only helps HMRC assist you better but also reduces the likelihood of misunderstandings.
– Understand that while HMRC can provide advice, they may not offer opinions on tax planning. Their role is to interpret and clarify tax obligations rather than advise on strategies for minimising tax liabilities.
By understanding these processes and preparing accordingly, you can effectively obtain the necessary guidance from HMRC to help with your tax matters. Always remember to keep updated with changes in tax law, as this affects the advice you receive and your obligations as a taxpayer.