"Refer to Policy" or "Why Can't You Answer My Question Quicker?" There comes a time in the life of every HM Revenue and Customs officer where he has to deal with Policy. There are - to say the least - several policy teams in HMRC, and the relationship between them and the ground staff is as constant as the British weather. I worked in two main areas of HMRC. As a compliance officer for Cream Tea Duty, and managing processing staff for Slap And Tickle Tax. Over the time, I got to see several different aspects of Policy.  As some accountants delight in reminding us, tax law is made by Parliament (or until recently, by the EU). One of Policy's jobs is to decide how that law can be put into practice in the real world. That could involve negotiation with trade bodies and the input of experienced compliance officers in Units of Expertise. The Units of Expertise aren't part of Policy as such, but bring practical experience, and take some of the weight off Po...