HMRC’s New Benchmarking Reality: Why the IQR Is No Longer Automatic

Name: ArmsLength AI
Address: New York, United States
Telephone: +1-800-555-1212
Price range: $$$

Borys Ulanenko

CEO of ArmsLength AI

TL;DR - Key Takeaways

HMRC updated INTM485120 on Nov 10, 2025, explicitly challenging the 'automatic' use of the Interquartile Range (IQR).
The guidance prioritises quality over quantity: a small, precise subset is preferred over a large, statistical bucket.
The 'Median Trap' is confirmed: falling outside the range likely triggers an adjustment to the median, not the nearest edge.
Manual verification is now effectively mandatory - relying on database descriptions alone is no longer sufficient.

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