HC Deb 19 January 1979 vol 960 cc953-4W
Mr. Freud

asked the Chancellor of the Exchequer if he will publish the guidance codes issued to tax officers.

Mr. Robert Sheldon:

No.

Mr. Freud

asked the Chancellor of the Exchequer if he will publish in theOfficial Reportthe number and titles of guidance codes issued to tax offices.

Mr. Robert Sheldon:

Guidance codes issued to offices of inspectors of taxes are contained in a series of volumes, of which the titles are:

  • Administration Instructions
  • Assessment Instructions
  • Back Duty Manual
  • Capital Allowances Instructions
  • Capital Gains Instructions—two volumes
  • Centre Handbook
  • Centre Manual—two volumes
  • Centre Schedule E Instructions
  • Company Taxation Instructions
  • Double Taxation Relief Instructions
  • Inspectors' Manual
  • PAYE on-line Manual
  • Personnel Manual
  • Relief Instructions
  • Schedule E Instructions—two volumes

These are supplemented by memoranda and notes issued from time to time.