Here are some ways to get to what you need:
You can use the tables to drill down to the pages you need.
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.