Below are details of the amendments that were published on 27 April 2006 (see the update index for all updates)
| Section | Title and details of update |
| INS1123 | Text updated to reflect HMRC |
| INS1125 | Text updated to reflect HMRC |
| INS10105 | New text inserted |
| INS10107 | Text revised |
| INS10109 | Text revised |
| INS10111 | Text revised |
| INS10115 | Text revised |
| INS10117 | Text revised |
| INS10119 | New material incorporated |
| INS10151 | New section added on SIVAs |
| INS10153 | Text revised |
| INS10155 | Text amended |
| INS10157 | Material added |
| INS10159 | Text extensively revised |
| INS10161 | Text extensively revised and new material incorporated |
| INS10165 | Text revised |
| INS10171 | New material incorporated |
| INS10173 | New material incorporated |
| INS12154 | Text replaced |
| INS12155 | Additional text inserted |
| INS12202 | Table amended |
| INS12205 | Some text deleted |
| INS12210 | Some text deleted |
