HMRC will not accept any further claims under ESC 3.5 Misdirection from 1 April 2009. “Extra Statutory Concession 3.5-Misdirection” gave the view of HMRC of the circumstances in which they would regard themselves as bound by incorrect advice given to customers in respect of Value Added Tax and Insurance Premium Tax. HMRC have now confirmed that ESC 3.5 Misdirection is no longer necessary because it has been overtaken by other published guidance.

Customers who think they have received incorrect advice from HMRC in respect of VAT or IPT should see the guidance for further help, or contact the National Advice Service on Tel 0845 010 9000. There will be no change in service to such customers, as they will still be able to ask for their case to be considered if they feel they have been wrongly advised by HMRC.

This does not affect customers who think they have over-declared tax, as such cases will continue to be considered under the relevant sections of the Value Added Tax Act 1994, and Finance Acts 1994 and 1997.

Full details are available at http://www.hmrc.gov.uk/briefs/vat/brief1509.htm