ERSM10020 - Introduction

How to use this manual

Here are some ways to get to what you need:

Tables of contents

You can use the tables to drill down to the pages you need.

Searching

HMRC users can search the manual using the manual leftbar button.

The leftbar is not available to Internet users. Instead search the manuals area using your chosen keywords and look for results in the ERSM.

Sometimes this will take you to detailed pages which should not be relied on out of context. So we strongly recommend that you press the menu button to see the context before reading particular pages.