Withdrawn leaflets

Reference	Title	Date withdrawn	Successor
CA01	Ni contributions for employees	31/03/05
CA02	National Insurance contributions for self-employed people with small earnings 2004/2005	14/07/05	CF10 (PDF 952K)
CA07	Unpaid and late paid NICs	31/03/06
CA08	Voluntary contributions	23/02/06	CA5603 (PDF 154K)
CA09	National Insurance contributions for widow's and widower's	27/02/06	CF9A
CA10	National Insurance contributions for divorcees	24/02/06	Married Women Paying Reduced Rate National Insurance Contributions (NICs)
CA11	NI contributions for share fisherman	31/03/05	Seafarers
CA12	Training for Future Employment	27/02/06
CA13	National Insurance contributions for women with reduced elections	27/02/06	CF9
CA17F	How to calculate your minimum contribution	11/01/05	CA17 (PDF 188K)
CA23	NICs for mariners	31/03/05	Seafarers
CA24	NICs for masters and employers of mariners	31/03/05
CA25	Agencies and people working through agencies	10/03/06	Employment Status
CA26	National Insurance contributions for examiners, moderators and invigilators, lecturers, teachers and instructors	10/03/06	Employment Status
CA47	Charter for National Insurance contributions	03/03/04	Complaints and putting things right (PDF 264K)
CA65	National Insurance contributions for people working for embassies	30/03/05
CA72	Deferring payment	08/05/06	CA72A - Deferring employee Class 1 National Insurance contributions (NICs) and Guidance Notes (PDF 56K) CA72B - Deferring self-employed National Insurance contributions (NICs) and Guidance Notes (PDF 84K)
CA76	National Insurance abroad - A guide for employers of employees from abroad	31/03/05	National Insurance abroad - A guide for employers of employees from abroad
CA82	If you think our decision is wrong	May 06	Form CA82 (PDF 97K)
CA86	Employees guide to Statutory Sick Pay	31/03/05	Online Information
CA87	National Insurance contributions and the Welsh language (bilingual)	23/06/05
CA90	Convention on Social Security between the United Kingdom and the Republic of Korea	07/06/05	Online information
CA91	Agreement between Uk and Japan on Social Security	04/03/04	Agreement Between the UK and Japan on Social Security
CGT1	Capital Gains Tax - An introduction	26/06/07	Capital Gains Tax - An introduction (PDF 1.1MB)
COLL1 (Eng & Wales)	Distraint	17/08/05
COLL2 (Eng & Wales)	Magistrates' Court proceedings	17/08/05
COLL3 (Eng & Wales)	County Court Proceedings	17/08/05
COLL4 (Eng & Wales)	Bankruptcy and Winding up	31/01/03	IR4
COLL1 (Sco)	Summary Warrant	17/08/05
COLL2 (Sco)	Sheriff Court proceedings	17/08/05
COLL3 (Sco)	Court of Session proceedings	17/08/05
COLL1 (NI)	Distraint	17/08/05
COLL2 (NI)	Magistrates' Court proceedings	17/08/05
COLL3 (NI)	High Court proceedings	12/10/04
COLL4 (NI)	Bankruptcy and winding up	17/08/05
Contact	How to contact the Inland Revenue	01/04/03
COP1	Complaints and putting things right	03/05/07	C/FS Complaints and putting things right (PDF 264K)
COP4	Inspection of schemes operated by financial intermediaries	31/03/06	Inspection of Schemes Operated by Financial Intermediaries
COP 5	Inspections of charities' records	26/07/04
COP 6	Collection of Tax	19/11/04
COP6 (Scot)	Collection of Tax	19/11/04
COP 7	Collection of amounts due from employers and contractors in the construction industry	19/11/04
COP7 (Scot)	Collection of amounts due from employers, and contractors	19/11/04
COP 17	Enquiries into application for WFTC & DPTC	19/01/05
COP 19	National Minimum Wage - Information for employers	28/04/06
COP 20	National Minimum Wage - Information for workers	06/04/06	DTI NMW Leaflet
COP 21	Data Protection	31/03/06
COP 22	Orders for the Delivery of Documents	31/03/06
COP 23	Examinations of claims for Child Tax Credit and Working Tax Credit	11/03/05	Tax Credit factsheets
COP 27	Child Tax Credit and Working Tax Credit. Local Office Enquiries	11/03/05	Tax Credit factsheets
CSS1	Customer Service Standards	06/09/04	Customer Service Standards
CTC/BK1	WFTC & DPTC - help with the cost of childcare	06/04/03	New tax credits introduced April 2004. WTC5
CTC/FS1	WFTC & DPTC and childcare - fact sheet	06/04/03	New tax credits introduced April 2004. WTC5
CTCR/1	Children's Tax Credit	06/04/03
CTSA BK3	A modern system for corporation tax payments. NSV Code R2P 3280	31/10/06	Instalment Payments
CSS/TCO	Inland Revenue Tax Credit Office. Customer Service Standards	02/06/04	Customer Service Standards
CSS/TCO NI	Inland Revenue Tax Credit Office. Customer Service Standards	02/06/04	Customer Service Standards
CWL2	National Insurance contributions for self-employed people.	27/09/05
CWL4	Fund raising events: Exemption for charities and other qualifying bodies	31/05/06	Fund-raising events
CWL5	The Voluntary Arrangements Service.	31/03/06	VAS Helpsheet (PDF 55K)
DPTC/BK1	Your guide to Disabled Person's Tax Credit	06/04/03
DPTC/FS1	Disabled Person's Tax Credit - fact sheet	06/04/03
DPTC/FS2	DPTC fact sheet - Staying in work	06/04/03
IHT2	Inheritance tax on lifetime gifts	31/03/06	Customer Guide to Inheritance Tax
IHT3	Inheritance Tax: An Introduction	31/03/2006	Customer Guide to Inheritance Tax
IHT3 (Welsh)	Inheritance Tax: An Introduction
IHT4	Inheritance tax. Notes on informal calculations of Inheritance Tax	31/03/06	Customer Guide to Inheritance Tax
IHT8	Inheritance tax. Alterations to an inheritance following a death	31/03/06	Customer Guide to Inheritance Tax
IHT8 (Welsh)	Alterations to an inheritance following a death		Customer Guide to Inheritance Tax
IHT11	Payment of Inheritance Tax from National Savings or from British Government stock on the Bank of England Register	31/03/06	Customer Guide to Inheritance Tax
IHT12	Inheritance Tax. When is an Excepted Estate Grant appropriate?	31/03/06	Customer Guide to Inheritance Tax
IHT12(S)	Inheritance Tax. When is an Excepted Estate Grant appropriate?	31/03/06	Customer Guide to Inheritance Tax
IHT12(2004)	Inheritance Tax. When is an Excepted Estate Grant appropriate?	31/03/06	Customer Guide to Inheritance Tax
IHT13	Inheritance tax. Penalties	31/03/06	Customer Guide to Inheritance Tax
IHT14	Inheritance tax. The personal representatives' responsibilities	31/03/06	Customer Guide to Inheritance Tax
IHT 14 (Welsh)	Inheritance tax. The personal representatives' responsibilities	31/03/06	Customer Guide to Inheritance Tax
IHT15	Inheritance tax. How to calculate the liability	31/03/06	Customer Guide to Inheritance Tax
IHT16	Inheritance tax. Settled property	31/03/06	Customer Guide to Inheritance Tax
IHT16 (Welsh)	Inheritance tax. Settled property	31/03/06	Customer Guide to Inheritance Tax
IHT17	Inheritance tax. Businesses, farms and woodlands	31/03/06	Customer Guide to Inheritance Tax
IHT17 (Welsh)	Inheritance tax. Businesses, farms and woodlands	31/03/06	Customer Guide to Inheritance Tax
IHT18	Inheritance tax. Foreign aspects	31/03/06	Customer Guide to Inheritance Tax
IHT19	Inheritance Tax. Delivery of a reduced Inland Revenue Account	31/03/06	Customer Guide to Inheritance Tax
IR List	Catalogue of leaflets and booklets	04/10/05	Leaflets and Factsheets 2005-2006 PDF 170K
IR Insert	Personal allowances and rates	31/03/06
IR1	Extra-Statutory Concession	10/12/04	ESC
IR2	Occupational Pension Schemes - A guide for members of tax approved schemes	31/03/06	Pension Schemes - guidance
IR3	Personal Pension Schemes (including Stakeholder Pension Schemes) - A guide for members of tax approved schemes	31/03/06	Pension Schemes - guidance
IR4	Bankruptcy proceedings in England and Wales	03/05/06	EF5 - Bankruptcy - what you must do (PDF 79K)
IR5	Winding-Up proceedings in England and Wales	03/05/06	EF6 - Winding- up - what the company must do (PDF 81K)
IR6	Double Taxation	01/10/03	DT Manual International Manual Tax Bulletin Articles
IR14-15(CIS)	Construction Industry Scheme	24/05/07	CIS340 (PDF 814K)
IR14/15 (Supp)	Construction Industry Scheme - Supplement	17/04/03
IR16	Share acquisitions - Explantory notes	01/03/04	Schedule 22 of Finance Act 2003
IR33	Income tax and school leavers	30/06/04	Student pages
IR34	Pay as you earn	06/04/03
IR37	"Appeals against NIC, SSP, SMP, SAP and SPP"	01/05/04	DCA 'Appeals' leaflet
IR40 (CIS)	Conditions for getting a Subcontractors Tax Certificate	24/05/07
IR41	Income tax and job seekers	09/06/03
IR 45	what to do when someone dies	26/04/06
IR46	IR46: Clubs, Societies and Voluntary Associations	06/04/07	Clubs, Societies and Voluntary Associations
IR59	Collection of Student Loans	05/04/05	E17
IR60	Income tax and students	30/06/04	Student pages
IR64	Giving to charity by business	31/05/06	Giving to charity by business
IR65	Giving to charities by individuals	31/05/06	Giving to charities by individuals
IR68	Accrued Income Sheme. Taxing Securities on Transfer	August 2005	Accrued Income Scheme - Taxing Securities on Transfer
IR69	Expenses payments and benefits in kind. How to save yourself work	19/04/06	P11DX (PDF 35K)
IR72	Investigations. The Examination of Business Accounts	05/03/03	See COP11 See IR160
IR73	Investigations. How settlements are negotiated	05/03/03	IR160
IR78	looking to the future	05/01/05
IR87	Letting and your home	23/09/05	Letting a room in your home Rent a Room Scheme
IR95	Approved profit sharing schemes. An outline	30/05/03
IR96	Approved profit sharing schemes. Explanatory notes	30/05/03
IR97	Approved SAYE Share Option Schemes, outline for employees	13/12/05	Share Schemes Pages (PDF 96K)
IR98	Approved SAYE Share Option schemes - explanatory notes	13/12/05	Share Schemes Pages (PDF 96K)
IR101	Approved company share option plans, outline for employees	13/12/05	Share Schemes Pages
IR102	Approved company share option plans - explanatory notes	13/12/05	Share Schemes Pages
IR110	Bank and building society interest.A guide for savers	31/07/04	TaxBack Pages
IR116(CIS)	A guide for subcontractors with tax certificates	24/05/07
IR117(CIS)	A guide for subcontractors with registration cards	24/05/07
IR120 (Welsh)	You and the Inland Revenue	2002	Complaints and putting things right (PDF 264K)
IR122	Volunteer drivers	October 2005	Guidance - Volunteer Drivers
IR124	Using your own vehicle for work	December 2005	Guidance - Using your own vehicle for work – a factsheet for employees
IR125	Using your own car or motorbike to work	06/04/03	Guidance - Using your own vehicle for work – a factsheet for employees
IR131	Statements of Practice	06/12/04	SOP
IR134	Income Tax and National Insurance contributions on relocation packages	04/04/05	relocation
IR136	Income Tax and compant vans	04/04/05	it-vans
IR137	The Enterprise Investment Scheme	17/03/05	Enterprise Investment Scheme
IR 138	Living or retiring abroad? A guide to UK tax on your UK income and pension.	13/07/06
IR 139	Income from abroad? A guide to UK tax on overseas income	13/07/06
IR140	Non-Resident Landlords, their Agents and Tenants	09/03/06	The Non-resident Landlords Scheme
IR141 (Eng)	Open Government	28/01/05
IR141(Welsh)	Open government	28/01/05
IR143	Income Tax and Redundancy	07/04/05	redundancy-factsheet
IR144	Income tax and Incapacity Benefit	09/03/04	DWP leaflet IB1 'A guide to Incapacity Benefit'
IR145	Low interest loans provided by employers	04/03/04	Loans
IR148	Are your workers employed or self-employed?	03/01/07	All registered contractors have received a copy of the ‘Are your workers employed or self-employed? - advice for contractors’ factsheet for CIS (CIS349)(PDF 62K) to help them decide their workers’ employment status. More detailed information is available at Employment status manual.
IR150	Taxation of rents. A guide to property income	22/06/05	Property Income Manual
IR152	Trusts. An Introduction	30/09/04	Trusts
IR153	Tax exemption for sickness or unemployment insurance payments	31/12/03	Assessment Procedures manual at AP1032
IR155	IR155 PAYE settlement agreements	21/03/05	PAYE Settlement Agreements
IR156	Our heritage. Tax exempt works of art	21/01/03
IR161	Tax relief for employees' business travel	06/04/03	See IR124 See it-vans
IR166	The Euro	October 2005	Guidance - The Euro
IR167	Charter for Inland Revenue taxpayers	23/06/03	Customer Service Standards
IR168	How tax credit settlements are negotiated	19/01/05
IR169	Venture Capital Trusts (VCTs)	17/03/05	Venture Capital Trust (VCT)
IR170	Blind persons allowance	31/10/05	new priority number for claiming the allowance is 0845 9000 444 and online info
IR172	Income tax and company cars	October 2005	Company cars
IR173	Tax credit - a summary for employers	06/04/03
IR173 (Welsh)	Tax credit - a summary for employers	06/04/03
IR175	Supplying services through a limited company or partnership		Revised material on supplying services
IR176	Green Travel	24/09/04	Fact sheet for employers about Green Travel Plans
IR178	Giving land, buildings, shares and securities to charity	31/05/06	Giving land, buildings, shares and securities to charity
IR179	Research and Development (R&D) Tax Credits	30/04/04	Tax reliefs for research and development
IR180 (CIS)	Construction Industry Scheme: A guide for non-residents	24/05/07
IR2000	The Corporate Venturing Scheme	07/07/05	CVS Guidance
IR2001	Trading by charities	31/05/06	Trading by charities
IR2002	Share Incentive Plans - a guide for employees	02/09/05	Share Incentive Plans - a guide for employees (RTF 82K)
IR2003	Supplying services. How to calculate the deemed payment		Revised material on supplying services
IR2004	Setting up a charity in Scotland	26/07/2005	Guidance - Setting up a charity in Scotland
IR2005	Share Incentive Plans Guidance for employers and advisers	October 2005	Guidance - Share Incentive Plans (PDF 430K)
IR2006	Enterprise Management Incentives	21/04/05	Enterprise Management Incentives
IR2007	Capital allowances for flats over shops	31/03/05	Flat Conversion Allowances
IR2008	ISAs and PEPs	June 2005	ISA Factsheet
IR2009	Why pay cash - A guide to alternative payment methods	05/04/05	Payments: How to Pay Instructions
IR2010	Paying tax and National Insurance contributions electronically	06/09/2005	Payments
IR2011	Paying PAYE electronically	27/02/04	Payments
IR2012	Paying Self Assessment electronically	27/02/04	Payments
IR2013	Record-Keeping for Self Assessment	19/06/03	SA/BK4
NE1	First steps as a new employer	08/01/04	BST Help and Advice
NE3	New and small employers - Support with your payroll	08/01/04	BST Help and Advice
NI132	National Insurance for employers of people working abroad	31/03/05	National Insurance for employers of people working abroad
P/SE/1	Are you thinking of working for yourself?	30/04/05	SE1 - Thinking of working for yourself? (PDF 243K)
OCSS1	National Insurance Contributions Office. Our Customer Service Standards	05/04/04	Customer Service Standards
SA/BK3	Self Assessment. A guide to keeping records for self-employed	19/06/03	SA/BK4
SA/BK6	Penalties for late tax returns	22/12/05	Penalties for late tax returns
SA/BK7	Surcharges for late payment of tax	22/12/05	Surcharges for late payment of tax
SD1	Enquires into land transaction returns	05/04/05	Enquiries into land transaction returns
SD2	A quick guide to buying a house	05/04/05	A quick guide to buying a property
SD3	A guide to leases	05/04/05	A guide to leases
SD4	A brief guide for practitioners	08/09/05	A brief guide for practitioners
SD5	Stamp Duty Land Tax in Scotland - A brief guide for practitioners	02/08/05	Stamp Duty Land Tax in Scotland – A brief guide for practitioners
SD6	Appeals against Stamp Duty Land Tax	25/02/04	SD8
SV1	Shares Valuation	03/01/06
TC/FS1	New Help with a new child - WFTC & DPTC	06/04/03	New tax credits introduced April 2004. WTC5
WFTC/BK1	Your guide to Working Families' Tax Credit	06/04/03	New tax credits introduced April 2004. WTC2
WFTC/FS1	Working Families' Tax Credit - fact sheet	06/04/03
WFTC/FF/FS1	WFTC A guide for farming families	06/04/03
WTC2 (May 2003)	Child Tax Credit, Working Tax Credit. A guide	31/03/05	New version of WTC2 (April 2005)
WTC3	Tax Credit examinations. Claimants penalties and interest charges	11/03/05	Tax Credit factsheets
WTC4	Tax Credit Penalties. How tax credit enquiries are settled	11/03/05	Tax Credit factsheets
WTC5 (June 2004)	Help with the costs of childcare. Information for parents and childcare providers	31/03/05	New version of WTC5 (April 2005)