Chapter IEIM520100
Published date | 25 April 2016 |
Record Number | IEIM520100 |
In most cases it will be clear when a customer is entitled to rely on statements given by HMRC, and we will have provided an opinion or agreement, or some advice, with the intention and expectation that they will rely upon it; we will also have made that intention clear. Where HMRC intends that a customer should be able to rely on a statement it is normal to use the statutory or non-statutory clearance process.
It is possible for HMRC to make a statement in other circumstances upon which the customer could be entitled to rely. If the customer is in a position to establish that they have a legitimate expectation that they can rely on what we have said, then we can assume they can rely on it in terms of whether what we have provided is a ruling.
Whether any particular ruling has created a legitimate expectation will depend on the facts of each case. A legitimate expectation is likely to arise wherever we provide the customer with:
- A considered view of the tax treatment of a particular matter
- Based on consideration of the facts and our opinion of them
- Even where we do not specifically intend our view to be legally binding
This need not include examination of background documents or discussions with the customer; the important thing is whether relevant and sufficient facts are provided to satisfy HMRC that an agreement or opinion can be given.
The more detailed our consideration, and the firmer the assurances given, the more likely it is that a customer could argue that they are entitled to rely upon our statements because they have a legitimate expectation that the view we have given is binding.
Caveats in the rulingIt is normal practice for HMRC to caveat clearances and other agreements or opinions to ensure that it is clear they are dependent on the facts provided. These caveats do not stop...
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