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Permanent guidance is the main reference material for people in the Department. All HM Revenue and Customs� formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

»Ê¹ÚÌåÓýapp guidance is aimed at HM Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

»Ê¹ÚÌåÓýapp purpose of this guidance is to help you to determine

• whether two (or more) apparently separate businesses are, in reality, a single entity
• whether, where two (or more) separate entities exist, they have been separated artificially.