Manuals

Below is a list of former Inland Revenue Manuals used by Her Majesty's Revenue & Customs (HMRC). These manuals are published in line with the Code of Practice on Access to Government Information. Further information is also available at Internal Guidance.

Information is also available on the date Manuals are published and updated.

Get updated by the All Manuals RSS newsfeed. What is RSS?

Search All Manuals on date.

A selection of manuals have now been Zipped and are available for you to download to your hard disc.

The manuals are presented page by page in HTML format. We regret that we do not have the facility to offer 'printer friendly' versions at present.

 

A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | V | W

A

• Accounts Office Interest Review Unit Guidelines (AORU) Procedures Manual (Withdrawn September 2005)
• Alcoholic Ingredients Relief Manual
• Applicant Compliance Guide
• Appeals Handbook
• Assessed Taxes
• Assessment Procedures Manual

B

• Banking Manual
• Banking and Accounting Guide - This manual has be replaced by the Debt Management and Banking Manual (DMBM)
• Biofuels Assurance Manual (HCOBIG)
• Business Income Manual
• Business Leasing Manual

C

• Capital Allowances
• Capital Gains Manual
• Child Benefit Technical Manual
• Civil Penalties for Contravention of Customs Law Manual
• Collection Manual
• Collection of Student Loans
• Community Investment Tax Relief Manual
• Company Taxation
• Compliance Handbook
• Construction Industry Scheme Manual
• Construction Industry Scheme Reform Manual
• Corporate Finance Manual
• Corporate Intangibles Research and Development Manual
• COTAX Manual

D

• Debt Management and Banking Manual
• Denatured Alcohol Manual
• Double Taxation Relief Manual

E

• Employee Share Schemes Unit Manual
• Employer Compliance Handbook
• Employment Income Manual
• Employment Procedures Manual
• Employment Related Securities Manual
• Employment Status Manual
• End of Year Exception Processing Manual
• Enquiry Manual
• European Economic Interest Groupings
• Excise Competent Official Guidance Manual

F

• Finance Leasing Manual

G

• General Insurance Manual
• Guidance and Real Estate Investment Trusts Manual

H

• Holding and Movements Alcohol Strategy Abandonment of Goods Manual
• Holding and Movements Alcohol Strategy Accounts Manual
• Holding and Movements Alcohol Strategy Audit Risk & PERCET Manual
• Holding and Movements Alcohol Strategy Credibility Manual
• Holding and Movements Alcohol Strategy Supply Chain Manual
• Holding and Movements Alcohol Strategy Pre Visit Preparation Manual
• Holding and Movements Alcohol Strategy Subsidiary Records Manual
• Holding and Movements Cash & Carries Manual
• Holding and Movements Excise Duty Drawback Manual
• Holding and Movements Export Shops Guidance Manual
• Holding and Movements Financial Securities Assurance Manual
• Holding and Movements Notification of Cash Transactions Manual
• Holding and Movements Owners and Transporters Manual
• Holding and Movements Casks Stored on Pallets Manual
• Holding and Movements Italian Tax Stamps Manual
• Holding and Movements Registration and Approval Manual
• Holding and Movements Registered Dealers and Shippers Manual

I

• Import and Export Pipe-line Manual
• Income Tax Claims Manual
• Independent Taxation Manual
• Information Disclosure Guidance Manual
• Inheritance Tax Manual
• Insolvency
• Insurance Policyholder Taxation Manual
• International Manual
• International Tax Handbook
• Introduction to Administrative Cooperation in Excise Manual

L

• Life Assurance Manual
• Lloyds Manual

M

• Manufactured Overseas Dividends Guidance Manual

N

• National Insurance Manual
• New Tax Credits Claimant Compliance Manual

O

• Official Drivers Guide
• Offshore Funds Guide Manual
• Oil Taxation Manual
• Oil Technical Manual

P

• Partial Exemption Guidance Manual
• PAYE Instructions (collection)
• PAYE Online Manual
• PAYE Settlements Agreements Manual
• Pension Schemes Instructions
• Pensioner Tax Back Manual (withdrawn July 2005)
• Personal Contact Manual (withdrawn August 2006)
• Place of Supply - Goods Manual
• Place of Supply - Services Manual
• Place of Supply - Transport Manual
• Profit Related Pay Unit Manual
• Property Income Manual
• Purchasing Manual

R

• Real Estate Investment Trusts Manual
• Receivables Telephone Centre Manual
• Redress Handbook
• Registered Pension Schemes Manual
• Regulation of Investigatory Powers Manual
• Relief Instructions
• Repayment Claims Manual
• Residence Guide
• Responding to requests from OMS under Administrative Cooperation in Excise
• Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise Manual (new manual)

S

• Savings and Investment Manual
• Schedule E Manual
• Self Assessment Guides
• Self Assessment Manual
• Share Schemes Manual
• Shared Workspace Business Manual
• Shares Valuation Manual
• Special Civil Investigations Guidance Manual
• Spirits Production Manual
• Stamp Duty Land Tax Manual
• Stamp Office Manual (PDF version )
• Statutory Payments Manual

T

• Tax Credits Manual
• Tax Credit Technical Manual
• Temporary Storage and Approved Depositories
• Tobacco: Control of Supply Chains
• Tobacco Products Duty Manual
• Tonnage Tax Manual
• Trusts, Settlements and Estates Manual

V

• VAT – Civil Evasion Penalty
• VAT – Export of goods from the UK
• V Series – VAT Guidance Manual
• Venture Capital Schemes Manual

W

• Wine and Cider Manual