HM Revenue and Customs has been criticised for guidance it has released to assist homosexual and transgender taxpayers.

The 20-page document has been labelled by critics an unnecessary use of taxpayers’ money. It advises people in civil partnerships about their tax allowance and inheritance tax thresholds. For example, a man who would normally be eligible for a pension at 65, would, after a sex change, be entitled to a pension at 60 under their new gender.

Matthew Elliott, chief executive of the pressure group TaxPayers’ Alliance, said: ‘HMRC is meant to produce simple, clear guidance for everyone, not spend extra money going out of their way to target particular minorities.’

However, other groups have praised the HMRC for what they see as a useful publication. Steve Bee, head of pensions strategy at the Royal London Group, said: “Most of the information in the booklet is very useful, though I am doubtful that the people it is aimed at will ever get to see it. Do you really go to Pride to fine out about your tax status?”

5,000 copies of the booklet were printed at a cost of £1,536, and will be distributed at Pride London, the gay festival and march that takes place on July 4.

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