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