Tx notes fa22 Final

5.3 HMRC guidance 
This is issued due to the complexity of the legislation and include the following:
Statements of practice:
Provide HMRC interpretation of tax law and often provide clarification or detail of how it should be 
applied.
 
Extra-statutory concessions: 
Given to specific taxpayers to relax the tax legislation. They are often given where undue 
hardship or anomalies would otherwise occur.
Internal guidance manuals: 
HMRC working manuals produced for their sta
ff
, but they are also available publicly.
HMRC website, leaflets and booklets:
Aimed at the general public and provide an explanation of various tax issues in non-
technical language.
Detailed technical guidance: 
HMRC issue Notices and Guidance Notes, aimed at tax agents and advisers, to explain tax issues in 
more technical detail than is normally required for the general public.
HMRC Briefs provide detailed technical guidance on a specific tax issue that has arisen during the 
year. 

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6. The interaction of the UK tax system and overseas tax
systems 
Other countries 
The UK has entered into Double Tax Treaties with various countries. These treaties contain rules 
which prevent income and gains being taxed twice, but may include a non-discrimination provision 
preventing a non-resident individual from being treated less favourably than a resident individual.
Where there is no double tax treaty the UK system will allow relief for double taxation.