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Government Departments

The Treasury’s view of the use of Tax Advisors and Tax Avoidance is explained in section 4.2.4 of the Managing Public ÒÁÈËÖ±²¥ manual which is available on the HM Treasury website (users can access this manual at /government/publications/managing-public-money). This is applicable in England and Wales.

In Scotland the devolved administration should refer to The Scottish Public Finance Manual rather than the HMT Managing Public ÒÁÈËÖ±²¥ manual on the use of tax advisors. This manual can be found on the Scottish Government website (users can access this manual at )

In Northern Ireland the devolved administration should refer to Managing Public ÒÁÈËÖ±²¥ Northern Ireland rather than use the HMT Managing Public ÒÁÈËÖ±²¥ manual. This manual can be found on the Department of Finance and Personnel website (users can access this manual at )

NHS bodies

NHS bodies’ use of Tax Advisors is explained in the Department of Health’s letter to NHS Provider Finance Directors dated 28 September 2017 and headed ‘Tax avoidance issues in the NHS’.