This piece is for reference when reading my other pieces, and the “guidance” is not that written by them for us, but written for their use when dealing with us. I will add more text later to describe each link, but that is no mean feat for now.
I suppose they are trying to present clear examples, but unfortunately, they can thus be unrealistic. Nothing strange in being biased towards paying more taxes for a tax collector.
Here are some of the relevant links to HMRC’s internal manuals for their guidance. They also…