Manuals - publication or update information

Manual

Internet publication date

Last updated

Access to DWP Data System Manual (Opens new window)

June 2008

 

Admin Law Manual (Opens new window)

September 2009

 

Aggregates Levy Guidance Manual

June 2008

November 2010

Air Passenger Duty Manual

June 2008

 

Air Passenger Duty Risk Based Control Manual

June 2008

 

Alcoholic Ingredients Relief Manual (Opens new window)

October 2007

 

Appeals, Reviews and Tribunals Guidance manual

April 2009

January 2012

Applicant Compliance Guide

July 2001

January 2008

Anti-dumping and Countervailing Duties Manual

September 2008

September 2010

Assessment Procedures Manual

July 2000

February 2012

Bank Payroll Tax Manual

June 2010

August 2010

Beer Guidance Manual

January 2011

November 2011

Beer Policy Manual

June 2008

January 2011

Betting and Gaming

October 2011

 

Biofuels Assurance Manual

January 2008

January 2008

BIS Export Licensing and Sanctions Manual

May 2009

May 2010

Bona Vacantia Guidance

May 2010

 

Burial and Cremation Manual

October 2011

 

Business Income Manual

October 2003

August 2011

Business Leasing Manual

January 2008

April 2009

Capital Allowances Manual

July 2000

July 2011

Capital Gains Manual

September 2000

January 2012

CAP Imports Manual

May 2011

 

Child Benefit Technical Manual

November 2004

October 2011

Civil Penalties for Contravention of Customs Law Manual

April 2008

 

Climate Change Levy Guidance Manual

June 2008

April 2011

Collection Manual

July 2000

August 2010

Collection of Student Loans Manual

March 2001

April 2011

Community Investment Tax Relief Manual

July 2003

August 2011

Company Taxation Manual

July 2000

November 2011

Complaint Handling Guidance Manual

September 2010

August 2011

Complaints and Remedy Manual

May 2011

August 2011

Compliance Handbook Manual

April 2008

January 2012

Compliance Operational Guidance Manual

December 2010

January 2012

Construction Manual February 2012  

Construction Industry Scheme

April 2001

February 2005

Construction Industry Scheme Reform Manual

June 2007

January 2012

Corporate Finance Manual

Oct 2009

January 2012

Corporate Intangibles Research and Development Manual

April 2003

December 2011

COTAX Manual

July 2000

October 2011

Customs Civil Penalties Manual

August 2011

November 2011

Customs Freight Simplified Procedures Manual

October 2008

 

Customs Intellectual Property Rights Manual

August 2011

 

Decision Maker's Guide Manual

July 2000

August 2001

Decisions and Appeals for National Insurance and Statutory Payments Manual

December 2009

May 2011

Debt Management & Banking Manual

November 2006

January 2012

Diplomatic Privileges Manual

July 2008

October 2010

Double Taxation Relief Manual

August 2005

January 2012

Duty Free Spirits Manual

June 2008

 

EC Export Preference Manual

August 2008

October 2011

EC preferences exports to Turkey Manual

March 2010

January 2012

EC preferences imports from Turkey Manual

January 2009

March 2010

Employee Share Schemes User Manual

May 2002

February 2012

Employer Compliance Handbook has been incorporated into the Compliance Operational Guidance (COG)

January 2002

October 2010

Employment Income Manual

July 2003

December 2011

Employment Procedures Manual

July 2000

July 2011

Employment Related Securities Manual

Aug 2005

July 2009

Employment Status Manual

October 2000

October 2011

Energy-saving materials and grant-funded heating and security Manual

December 2008

October 2011

Enquiry Manual

March 2003

January 2012

European Economic Interest Groupings Manual (Opens new window)

July 2000

 

Excise Civil Penalties Manual

March 2011

 

Excise Competent Official Guidance Manual

October 2007

 

Excise Gambling Manual

June 2008

 

Export of goods from the UK Manual

May 2008

April 2010

Export Procedures Manual

May 2010

December 2011

Film Production Company Manual

June 2008

December 2011

Finance Leasing Manual. The information from this Manual can be found in the Business Leasing Manual

January 2001

 

Flat Rate Scheme Guidance Manual

January 2008

April 2011

Fuel and Power Manual

January 2010

Nov 2011

General Insurance Manual

November 2005

February 2011

Guidance and Real Estate Investment Trusts Manual

February 2007

June 2011

Gas for Road Fuel Use Manual (HCOGAS)

September 2008

 

Health in Pregnancy Grant Manual (HiPGT)

 

July 2011

Holding and Movement Alcohol Strategy Abandonment of goods Manual

April 2008

 

Holding and Movements Alcohol Strategy Accounts Manual

April 2008

 

Holding and Movement Alcohol Strategy Audit Risk & PERCET Manual

April 2008

 

Holding and Movement Alcohol Strategy Credibility Manual

April 2008

 

Holding and Movement Alcohol Strategy Post Visit Action Manual

May 2008

 

Holding and Movement Alcohol Strategy Pre Visit Preparations Manual

April 2008

 

Holding and Movement Alcohol Strategy Subsidiary Records Manual

April 2008

 

Holding and Movement Alcohol Strategy Supply Chain Manual

April 2008

 

Holding and Movement Alcohol Strategy Unannounced Visits Manual

June 2008

 

Holding and Movement Cash & Carries Manual

April 2008

 

Holding and Movement Casks Stored on Pallets Manual

March 2008

 

Holding and Movement Duty Stamps Manual

June 2008

 

Holding and Movement Excise Duty Point Manual

June 2008

 

Holding and Movement - Excise Duty Drawback Manual

April 2008

 

Holding and Movement: Excise Movement and Control System Manual January 2012  

Holding and Movement Export Shops Guidance Manual

April 2008

 

Holding and Movement Financial Securities Assurance Manual

April 2008

 

Holding and Movement Italian Tax Stamps Manual

March 2008

 

Holding and Movement Notification of Cash Transactions Manual

April 2008

 

Holding and Movement Owners and Transporters Manual

February 2008

 

Holding and Movement Registration and Approval Manual

April 2008

 

Holding and Movement Registered Excise Dealers and Shippers Manual

April 2008

 

Holding and Movement Warehousing Manual

June 2008

 

Hydrocarbon Oils Strategy Manual

November 2009

 

Import and Export Pipe-lines Manual

January 2008

 

Import and National Clearance Hub Procedures Manual

July 2009

July 2011

Import preference guidance notes Manual

May 2009

September 2011

Income Tax Claims Manual (replaced by Self Assessment Claims Manual)

 

 

Income Tax Self Assessment Manual

October 2003

April 2008

Independent Taxation Manual

July 2000

November 2010

Information Disclosure Guidance Manual

October 2006

January 2012

Inheritance Tax Manual

February 2005

February 2012

Insolvency Manual

July 2000

January 2012

Insurance Policyholder Taxation Manual

June 2006

March 2011

Insurance Premium Tax Manual

June 2009

December 2011

International Manual

October 2003

January 2012

International Tax Handbook (replaced by International Manual)

July 2000

 

Introduction to Administrative Cooperation in Excise Manual

October 2007

 

Inward Processing Relief Manual

January 2009

 

Joint and Several Liability Manual

March 2009

August 2011

Landfill Tax Manual

June 2008

April 2010

Life Assurance Manual

December 2000

February 2004

Lloyds Manual

May 2001

June 2011

Money Laundering Regulation: Compliance Manual

September 2009

 

Money Laundering Regulations: Registraton Manual

May 2009

 

Money Laundering Regulations: Penalties and Prosecutions Manual

November 2008

May 2010

National Insurance Manual

September 2001

October 2011

New Tax Credits Claimant Compliance Manual

March 2004

January 2012

New Means of Transport Manual

July 2009

 

Non-Statutory Business Clearance Guidance Manual

 

May 2010

Official Drivers Guide Manual

December 2007

January 2012

Offshore Funds Guide Manual

April 2005

August 2007

Offshore Funds Manual

January 2012

 

Oil Taxation Manual

July 2000

October 2011

Oil Technical Manual

November 2007

August 2010

Partial Exemption Guidance Manual

January 2008

July 2011

PAYE Instructions (Collection) Manual

July 2000

 

PAYE Manual

July 2000

January 2012

PAYE Settlements Agreements Manual

 

January 2012

Payments on Account Scheme Manual

December 2008

September 2009

Pension Schemes Manual - held on The National Archives website

August 2001

February 2003

Personal exports - tax free sales of new motor vehicles for use before export Manual

December 2008

 

Personal exports - retail exports Manual

August 2009

August 2009

Place of Supply - Goods Manual

April 2008

June 2011

Place of Supply - Services Manual

April 2008

September 2010

Place of Supply - Transport Manual

April 2008

May 2011

Profit Related Pay Unit Manual (Opens new window)

February 2001

 

Property Income Manual

July 2000

August 2011

Protective Equipment Manual

July 2008

 

PSA Handbook Manual

 

October 2006

Purchasing Manual (Opens new window)

February 2001

February 2005

Recovery Manual

July 2000

July 2008

Refunds to overseas business persons Manual

August 2009

November 2011

Registered Pension Schemes Manual

June 2005

January 2012

Regulation of Investigatory Powers Manual

October 2004

February 2005

Relief Instructions Manual

July 2000

January 2012

Repayment Claims Manual

July 2000

December 2010

Residence, Domicile and Remittance Basis Manual

June 2010

December 2011

Residence Guide replaced by Residence, Domicile and Remittance Basis Manual

July 2000

December 2009

Responding to requests from OMS under Administrative Cooperation in Excise Manual

October 2007

 

Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise Manual (new manual)

October 2007

October 2007

Savings and Investment Manual

August 2007

November 2011

Self Assessment: Legal Framework Manual

January 2011

September 2011

Self Assessment Manual

July 2000

January 2012

Self Assessment Claims Manual

June 2008

February 2012

Share Scheme Manual

March 2001

March 2003

Shared Workspace Business Manual

October 2007

April 2011

Shares and Assets Valuation Manual

February 2009

June 2011

Small and Medium Enterprise Assurance Manual

September 2007

January 2012

Special Civil Investigations Guidance Manual

June 2007

July 2011

Spirits Production Manual

February 2008

 

Sports Manual

July 2009

July 2011

Stamp Duty Land Tax Manual

September 2003

January 2012

Statutory Payments Manual

 

October 2011

Strategic Goods and Services - assessment of risk and offence action Manual

January 2010

May 2010

Strategic Goods and Services BIS Export Licensing and Sanctions - General Manual

October 2009

February 2010

Strategic Goods and Services BIS Export Licensing and Sanctions - Particular circumstances Manual

November 2009

February 2010

Tariff Quotas Guidance Notes Manual

December 2008

 

Taxable person Manual

October 2010

 

Tax Credits Manual

April 2011

February 2012

Tax Credit Technical Manual

April 2003

January 2012

Tax Compliance Risk Management Process Manual

April 2009

April 2011

Temporary Storage and Approved Depositories Manual

February 2008

September 2011

Tobacco: Control of Supply Chains Manual

June 2009

 

Tobacco Products Duty Manual

April 2008

 

Tonnage Tax Manual

May 2001

October 2011

Transport Manual

June 2010

January 2011

Trusts, Settlements and Estates Manual

May 2001

January 2012

VAT - Annual Accounting scheme Manual

December 2008

 

VAT - Assessments and Error Correction Manual

November 2009

April 2011

VAT - Bad Debt Relief Manual

December 2008

 

VAT - Books Manual

May 2010

November 2011

VAT - Cash Accounting scheme Manual

December 2008

 

VAT - Civil Evasion Penalty Manual

January 2008

May 2011

VAT - Civil Penalties Manual

August 2008

April 2011

VAT - Clothing Manual

September 2008

November 2011

VAT - Cultural Services Manual

December 2008

December 2008

VAT - Default interest Manual

October 2010

 

VAT - Education

September 2011  

VAT - Export of goods from the UK Manual

May 2008

August 2009

VAT - Finance Manual

February 2009

February 2009

VAT - Food Manual

March 2009

January 2012

VAT - Fraud Manual

March 2011

October 2011

VAT - Gold Manual

June 2008

 

VAT - Health Manual

January 2007

October 2011

Vat - Imports

January 2012

 

VAT - Insurance Manual

October 2007

January 2012

VAT - Place of Supply Services Manual

 

January 2012

VAT - Protective equipment Manual

 

October 2011

VAT - Refunds Manual

August 2009

January 2012

VAT - Refunds to overseas business persons Manual

September 2007

 

VAT - Retail Schemes Guidance Manual

March 2011

 

VAT - Reverse Charge Manual

September 2008

 

VAT - Sailaway Boat Scheme Manual

May 2008

September 2009

VAT - Single Market Manual

September 2009

January 2012

VAT - Supplies in warehouse and fiscal warehousing Manual

June 2009

 

VAT - Supply and Consideration Manual

May 2010

December 2011

VAT - The Margin Schemes Manual

February 2009

 

VAT - Time of Supply Manual

June 2008

June 2011

VAT - Trade Unions and Professional bodies

October 2011

 

VAT - Transfer of a going concern Manual

June 2008

 

VAT - Transport Manual

June 2010

July 2011

VAT - Welfare Manual

January 2007

November 2011

V Series - VAT Guidance Manual

 

October 2011

Venture Capital Schemes Manual

August 2002

April 2011

VEXMotors Manual

December 2008

 

VPOST - Postal services Manual

 

January 2012

Wharf Approvals Manual

March 2011

 

Wine and Cider Manual

April 2008

 

Youth Clubs Guidance Manual

August 2008

August 2011