Keeping a copy of HMRC guidance
The Low Income Tax Reform Group (LITRG) was established in 1998 to improve the policy and processes of the tax, tax credits and associated welfare systems for the benefit of those on low incomes. The LITRG have a number of websites that provide guidance for groups such as students and the disabled.
However, a recent press release by the LITRG entitled Use Government advice wisely is relevant to all taxpayers large and small. The press release focuses on the changes to HMRC and other governmental published guidance which is gradually being moved to the GOV.UK website. The LITRG has some concerns that large chucks of information have been simplified and abridged to the extent that some of it is incomplete or even misleading.
The LITRG make an important recommendation that taxpayers print and keep or electronically save a copy of any relevant website page, or take a screenshot. This could be extremely important if it later turns out that you made an error by relying on published guidance that is no longer available online. Previous tax cases have found that if HMRC have made a clear and unambiguous statement on a matter, then you should be able to rely on it.
This is especially important as both the HMRC and GOV.UK are in a state of flux at the moment and the content can frequently change. This makes it especially important to keep a record of any guidance that you have relied on in making a decision.