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Don't phone them, phone us...

HMRC have issued Statement of Practice 1/10 detailing what they will and won't be prepared to deal with over the phone. Always assuming that you can get through to them on the phone, of course: it would be churlish to point out that recent figures suggest that around 50% of callers get tired of waiting and hang up, so we won't.

The SP confirms that call centres will offer help and advice on (inter alia) "general questions about income tax and capital gains tax for individuals". The dangers of relying on HMRC helpline advice were however highlighted only last year in Corkteck v HMRC [2009] EWHC 785 about which we have commented in the past (see Pinches of salt and ha'po'ths of tar.) As the judge in that case observed in respect of errors in the advice given: "The [VAT helpline] was only held out as a source of general advice, rather than as a source of binding rulings on the proper tax treatment of specific transactions"; a taxpayer "could not reasonably have thought that [HMRC] had given [him] a fully considered and binding ruling in [his] favour."

One's confidence in the reliability of the helpline is further dented by close examination of Appendix A to the Statement, which confirms in relation to pensions that "all claims to carry back relief must be made in writing". Fair enough, except that it is now several years since the provisions allowing carry-back of relief were repealed. Perhaps those manning the helpline know something we don't know: but we suspect the reverse is true...

For fully-considered advice, of course, we humbly submit that help@bkltax.co.uk, 0208 922 9201 or your usual consultant may be a better bet.