FHDDS11000 - Introduction: scope of this guidance
Our books of guidance are the main reference material for people in the Department. All HM Revenue and Customs바카라 사이트™ (HMRC) formal procedures and work systems are outlined in these books, which give managers and staff the Department바카라 사이트™s rules and guidelines and general advice on interpreting them.
The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.