Her Majesty's Revenue & Customs (HMRC) Guidance Manuals: Download versions
The following is a list of Manuals used by Her Majesty's Revenue and Customs (HMRC) in downloadable zip format. These manuals are published in line with the Freedom of Information Act 2000.
Information is also available on the date Manuals are published and updated.
A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | V
- Access to DWP Data System manual (ZIP 85K)
- Admin Law Manual (ZIP 60K)
- Aggregates Levy Guidance Manual (ZIP 345K)
- Air Passenger Duty Manual (ZIP 334K)
- Air Passenger Duty Risk Based Control Manual (ZIP 130K)
- Alcoholic Ingredients Relief Manual (ZIP 119K)
- Appeals Handbook (ZIP K)
- Appeals Reviews and Tribunals Guidance Manual (ZIP 650K)
- Applicant Compliance Guide (ZIP 1.1MB)
- Assessment Procedures Manual (ZIP 1.0MB)
- Banking Manual (replaced by the Corporate Finance Manual).
- Beer Policy Manual (ZIP 552K)
- BERR Export Licensing and Sanctions (ZIP 94K)
- Biofuels Assurance Manual (ZIP 168K)
- Burial and Cremation Manual (ZIP 20K)
- Business Income Manual (ZIP 5.8MB)
- Business Leasing Manual (ZIP 1.8MB)
- Capital Allowances (ZIP 1.6MB)
- Capital Gains Manual
- Child Benefit Technical Manual (ZIP 388K)
- Civil Penalties for Contravention of Customs Law Manual (ZIP 162K)
- Climate Change Levy Manual (ZIP 783K)
- Collection Manual (ZIP 558K)
- Collection of Student Loans (ZIP 3.5MB)
- Community Investment Tax Relief Manual (ZIP 320K)
- Compliance Manual (ZIP 2.7MB)
- Company Taxation (ZIP 6.3MB)
- Construction Industry Scheme Manual (ZIP 3.3MB)
- Construction Industry Scheme Reform Manual (ZIP 4.6MB)
- Corporate Finance Manual (ZIP 8.6MB)
- Corporate Intangibles Research and Development Manual (ZIP 1.3MB)
- COTAX Manual (ZIP 8.2MB)
- Debt Management and Banking Manual (ZIP 6.93MB)
- Denatured Alcohol Manual (ZIP K)
- Diplomatic Privileges Manual (ZIP 109K)
- Double Taxation Relief Manual (ZIP 9.4MB)
- Duty Free Spirits Manual (ZIP 97K )
- EC Export Preference Manual (ZIP 52K)
- EC preferences imports from Turkey Manual (ZIP 211K)
- Employee Share Schemes User Manual (ZIP 1.1MB)
- Employer Compliance Handbook (ZIP 4.5MB)
- Employment Income Manual (ZIP 5.6MB)
- Employment Procedures Manual (ZIP 14.3MB)
- Employment Related Securities Manual (ZIP 1.2MB)
- Employment Status Manual (ZIP 1.0MB)
- End of Year Exception Processing Manual (ZIP 244K)
- Enquiry Manual (ZIP 3.58MB)
- European Economic Interest Groupings (ZIP 245K)
- Excise Competent Official Guidance Manual (ZIP K)
- Excise Gambling Manual (ZIP 1.5MB)
- Film Production Company Manual (ZIP 235K)
- Finance Leasing Manual (ZIP 1.0MB)
- Flat Rate Scheme Guidance Manual (ZIP 116K)
- Holding and Movement Alcohol Strategy Abandonment of Goods Manual (ZIP 54K)
- Holding and Movement Alcohol Strategy Accounts Manual (ZIP 66K)
- Holding and Movement Alcohol Strategy Audit Risk & PERCET Manual (ZIP 59K)
- Holding and Movement Alcohol Strategy Credibility Manual (ZIP 89K)
- Movement Alcohol Strategy-Inland Referrals Manual (ZIP 46K)
- Holding and Movement Alcohol Strategy Supply Chain Manual (ZIP 107K)
- Holding and Movement Alcohol Strategy Post Visit Action Manual (ZIP 32K)
- Holding and Movement Alcohol Strategy Pre Visit Preparation Manual (ZIP 52K)
- Holding and Movement Alcohol Strategy Subsidiary Records Manual (ZIP 18K)
- Holding and Movement Alcohol Strategy Unannounced Visits Manual (ZIP 24K)
- Holding and Movement Cash & Carries Manual (ZIP 81K)
- Holding and Movement Duty Stamp Manual (ZIP 160K)
- Holding and Movement Excise Duty Point Manual (ZIP 34K)
- Holding and Movement - Excise Duty Drawback Manual (ZIP 147K)
- Holding and Movement Alcohol Strategy Export Shops Guidance Manual (ZIP 154K)
- Holding and Movement Alcohol Strategy Financial Securities Assurance Manual (ZIP 151K)
- Holding and Movement Casks Stored on Pallets Manual (ZIP 33K)
- Holding and Movement Italian Tax Stamps Manual (ZIP 10K)
- Holding and Movement Notification of Cash Transactions Manual (ZIP 50K)
- Holding and Movement Owners and Transporters Manual (ZIP 198K)
- Holding and Movement Registration and Approval Manual (ZIP 117K)
- Holding and Movement Registered Excise Dealers and Shippers Manual (ZIP 79K)
- Holding and Movement Warehousing Manual (ZIP 139K)
- Hydrocarbon Oils Strategy Manual (ZIP 221K)
- Import and Export Pipe-lines Manual (ZIP 65K)
- Import and National Clearance Hub Procedures Manual (ZIP 329K)
- Import preference guidance notes (ZIP 90K)
- Income Tax Claims Manual - replaced by Self Assessment Claims Manual (ZIP 169K)
- Independent Taxation Manual (ZIP 2.4MB)
- Information Disclosure Guidance Manual (ZIP 1.17Mb)
- Inheritance Tax Manual (ZIP 12.4MB)
- Insolvency (ZIP 5.1MB)
- Insurance Policyholder Taxation Manual (ZIP 996K)
- International Manual (ZIP 7.0MB)
- Introduction to Administrative Cooperation in Excise Manual (ZIP K)
- Manufactured Overseas Dividends Guidance Manual (ZIP 1.0MB)
- Money Laundering Regulation: Compliance (ZIP 249K)
- Money Laundering Regulations - Registration (ZIP 190K)
- National Insurance Manual (ZIP 3.75MB)
- New Tax Credits Claimant Compliance Manual (ZIP 3.8MB)
- New Means of Transport Manual (ZIP 76K)
- Official Drivers Guide (ZIP 194K)
- Offshore Funds Guide Manual (ZIP 274K)
- Oil Taxation Manual (ZIP 2.7MB)
- Oil Technical Manual (ZIP 1.0MB)
- Partial Exemption Guidance Manual (ZIP 166K)
- PAYE Instructions (collection) (ZIP K)
- PAYE Online Manual (ZIP 5.97MB)
- PAYE Settlements Agreements Manual (ZIP 188K)
- Payments on Account Scheme Manual (ZIP 53K)
- Pension Schemes Instructions (ZIP 3.3MB)
- Personal Contact Manual (ZIP 120K)
- Personal exports - retail exports (ZIP 167K)
- Profit Related Pay Unit Manual (ZIP 803K)
- Property Income Manual (ZIP 1.1M)
- Protective Equipment Manual (ZIP 58K)
- Purchasing Manual (ZIP K)
- Real Estate Investment Trusts Manual (ZIP 561K)
- Receivables Telephone Centre Manual (ZIP K)
- Recovery Manual (ZIP 668K)
- Redress Handbook (ZIP 818K)
- Registered Pension Schemes Manual (ZIP 6.3MB)
- Regulation of Investigatory Powers Manual (ZIP K)
- Relief Instructions (ZIP 5.5MB)
- Repayment Claims Manual (ZIP 2.7MB)
- Residence Guide (ZIP 411 K)
- Responding to requests from OMS under Administrative Cooperation in Excise (ZIP K)
- Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise manual (new manual) (ZIP 63K)
- Savings and Investment Manual (ZIP 680K)
- Schedule E Manual (ZIP 5.2MB)
- Self Assessment Guides (ZIP 243K)
- Self Assessment Manual (ZIP 3.47MB)
- Self Assessment Claims Manual (ZIP 169K)
- Share Schemes Manual (ZIP 475K)
- Shared Workspace Business Manual (ZIP 3.6MB)
- Shares and Assets Valuation Manual (ZIP 682K)
- Small and Medium Enterprises Assurance Manual (ZIP 60K)
- Special Civil Investigations Guidance Manual (ZIP 1.71MB)
- Sports Manual (ZIP 47K)
- Stamp Duty Land Tax Manual (ZIP 2.09MB)
- Statutory Payments Manual (ZIP 1MB)
- Tariff Quotas Guidance Notes Manual (ZIP 104K)
- Tax Credits Manual (ZIP 6.9MB)
- Tax Credit Technical Manual (ZIP 5.2MB)
- Tax Compliance Risk Management Process (ZIP 306K)
- Temporary storage and approved depositories (ZIP 253K)
- Tobacco: Control of Supply Chains (ZIP427K)
- Tobacco Products Duty Manual (ZIP 636K)
- Tonnage Tax Manual (ZIP 1.2MB)
- Trusts, Settlements and Estates Manual (ZIP 2.5MB)
- VAT - Annual Accounting Scheme Manual (ZIP 83K)
- VAT - Bad Debt Relief Manual (ZIP 93K)
- VAT - Cash Accounting Scheme Manual (ZIP 135K)
- VAT – Civil Evasion Penalty (ZIP 79K)
- VAT - Energy-saving materials and grant-funded heating and security Manual (ZIP 54K)
- VAT – Export of goods from the UK (ZIP 208K)
- VAT Finance Manual (ZIP 395K)
- VAT on Food Manual (ZIP 369K)
- VAT on Clothing Manual (ZIP 150K)
- VAT on Cultural Services Manual (ZIP 55K)
- VAT on Gold Manual (ZIP 21K)
- VAT Refunds Manual (ZIP 342K)
- VAT – Sailaway Boat Scheme Manual (ZIP 55K)
- VAT Single Market (ZIP 249K)
- VAT supplies in warehouse and fiscal warehousing manual (ZIP 144K)
- VAT - Time of Supply Manual (ZIP 385K)
- VAT - Transfer of a going concern Manual (ZIP 223K)
- V Series – VAT Guidance Manual (ZIP 838K)
- Venture Capital Schemes Manual (ZIP 2.4MB)
