Sometimes we issue guidance to accompany a code of practice if it would help to:
- explain our approach further; or
- include information which may need to be amended or extended from time to time (it's quicker to amend our guidance than it is a code of practice).
For example, the guidance issued with the code of practice dealing with reporting breaches of the law gives examples of different situations to illustrate our 'traffic light' approach. It also includes a 'decision tree' to help readers who think they may have to report to us decide whether they actually need to.