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When HMRC is bound by incorrect advice

Any 鈥榣egitimate expectation鈥� can only apply for the past and we must correct the tax position as soon as possible.

If on full consideration of all facts HMRC is bound by the incorrect advice, the customer should be informed in writing of the correct application of the tax law in his or her circumstances, and when the customer should begin to apply this corrected treatment. This will normally be the date on which the error was drawn to the taxpayer鈥檚 attention. You should not use the term 鈥渞emission鈥� and the customer should not be told that any assessment or amendment is withdrawn. Instead, you should simply say that HMRC has decided to take no further action in respect of the error.

You must report all such losses to the Revenue Losses Team in DMB. Please see DMB Guidance

When HMRC is not bound by incorrect advice

If on full consideration of all facts HMRC is not bound by the incorrect advice, the customer should be informed in writing of the correct application of the tax in his or her circumstances. If the customer has already made underdeclarations or overclaims, the tax should be recovered via the normal methods. Any question of penalties or interest should be considered in line with the appropriate guidance