Specialist Publications

All recently published technical guides, reports and specialist information can be found here. They're listed in alphabetical order. If you're unable to find a particular publication please use the comment form for assistance.

• 100 Per Cent First-Year Allowances
  For Cars with Low Carbon Dioxide Emissions and Natural Gas and Hydrogen Refuelling Stations.
• A Guide to Corporation Tax Self Assessment for Tax Practitioners and Inland Revenue Officers
• Annual report from the Commissioners for Revenue and Customs to the Treasury on tax credits under Section 40 of the Tax Credits Act 2002 (PDF 31K)
• Annual review of certain tax credits monetary amounts under Section 41 of the Tax Credits Act 2002 (PDF 36K)
• Approved UK Custodian and UK Intermediaries List
  This list will be of interest to those (mostly securities dealers) who pay or receive manufactured overseas dividends.
• Authorised Unit Trust and Open-ended Investment Companies Interest Distribution Guidance Notes
• Bank Payroll Tax
  HMRC has published a Notice under Paragraphs 19(1) and 29(1) of Schedule 1 to Finance Act 2010.
  The Notice sets out the requirements relating to bank payroll tax returns and the method of payment to be used by taxable companies for paying bank payroll tax.
• Basel III: the tax treatment of regulatory capital instruments
  The impact on the taxation of regulatory capital instruments as a result of the proposed regulatory reforms from the Basel Committee on Banking Supervision.
• Benefits in Kind
  Tax and National Insurance Contributions Treatment of Benefits in Kind.
• Bereavement and tax - a guide for third sector and voluntary organisations (PDF 98K)
  Guidance on tax for third sector and voluntary organisations who deal with the bereaved.
• Business Economic Notes (Opens new window)
  These notes are intended to provide a general background to various trades. Our BENs have been archived and are now available via the National Archive website.
• Capital Allowances Investment Schemes
• Certificates Of Tax Deposit Prospectus (Series 7)
  Information about the Tax Deposits scheme has been updated.
• Chargeable Events
  These notes provide insurers with guidance both about the technical specifications that must be met when reporting gains on magnetic media and about how to complete the prescribed form of certificate.
• Charities - Detailed guidance notes
  These notes provide in-depth guidance on how to run a tax-efficient charity or sports club or how to make tax efficient donations to charity
• Clearances and Approvals provided for in the Taxes Acts
  Here you will find the addresses of HMRC offices that give statutory clearances and approvals.
• Codes of Practice
  These codes outline the standards we set ourselves and the rights that taxpayers have in particular situations.
• Community Amateur Sports Clubs (CASCs)
  How to register as a CASC with HMRC and information on tax obligations and reliefs.
• Community Investment Tax Relief
  Further information and guidance.
• Disability Discrimination Act
  New access requirements - tax guidance.
• Electronic Business: User Guides and Technical Specifictaions
• Enhanced 100% Capital Allowances for Energy-Saving Investments
• Enhanced 100% Capital Allowances for Water-Efficient Investments
• Entertainers - Guidelines on the Special NIC Rules for Entertainers (PDF 195K)
• European Union Savings Directive (Countering cross-border tax evasion by individuals)
  The directive aims to counter cross border tax evasion by collecting and exchanging information about foreign resident individuals receiving savings income outside their resident state
• European Union Solvency II Directive: taxation of insurance companies
  The Government is currently considering changes to the taxation of insurance companies because of the European Union Solvency II Directive, which is expected to come into force from 1 January 2013.
• Expenses payments to employees travelling outside the UK
• Extension to Group Relief (PDF 96K)
• Extra Statutory Concessions
  An ESC is a relaxation of the tax laws to give taxpayers a reduction in the amount of tax they need to pay.
• Film tax relief
  Information on the new tax relief for British film production and on the taxation of the film industry more generally.
• Film and television industry guidance notes 2011 edition (PDF 126K)
  These notes provide further advice with regard to the application of PAYE and National Insurance Contributions to non-permanent, casual and freelance workers in the film and television industries. They are intended for guidance only and do not have the force of law.
• Flat Conversion Allowances
  These notes give guidance on the new flat conversion allowances, introduced in the Finance Act 2001.
• Fleming claims for VAT repayments
  HM Revenue & Customs published guidance on Fleming claims for VAT repayments for both indirect and direct tax.
• General Insurance Reserves (Tax) Regulations
  These notes give guidance on the General Insurance Reserves (Tax) Regulations.
• Guidance on the corporation tax treatment of NHS Foundation Trusts (PDF 156K)
  Guidance covering the corporation tax treatment of commercial non-core health care activities of NHS Foundation Trusts.
• Guidance Note on Manufactured Payment Unallowable Purpose Provision
  Finance Bill 2004 introduces an 'unallowable purpose' rule for manufactured payments. A guidance note has been issued that gives an overview of the new rule and sets out the circumstances in which the Revenue will, and will not, seek to apply it.
• Income Tax and pre-owned assets
  Detailed guidance on the charge to income tax on benefits received by a former owner of property.
• Independent review of the Memorandum of Understanding between HM Revenue & Customs and the Social Security Advisory committee published (PDF 160K)
• Individual Savings Accounts (ISAs) and Personal Equity Plans (PEPs)
  Guides for managers and savers on these tax free saving schemes.
• Insolvencies - fixed and floating charges
  A statement by the Inland Revenue, Customs & Excise and the Redundancy Payments Service has been issued on their approach in cases involving the distribution of proceeds of book debts subject to debentures, in the light of the decision of the Privy Council in the Brumark case.
• International Corporation Tax: a review of HMRC's relationship with customers and their advisers (PDF 86K)
  This review was commissioned to look at customer and stakeholder views on HM Revenue & Custom's (HMRC) handling of international Corporation Tax issues, focussed primarily on the large business customer base.
• List 3
  Deduction for Fees and Subscriptions Paid to Professional Bodies or Learned Societies.
• Manufactured Payments Guidance
  Notes to help people in the financial markets to comply with the tax rules on manufactured payments.
• Mariners Regulations - New
  The Social Security (Categorisation of Earners)(Amendment No.2 ) Regulations 2003 have been laid before Parliament. The new regulations will change the National Insurance treatment of offshore manning arrangements for mariners.
• Memorandum of Understanding (PDF 220K) (Opens new window)
  This sets out the agreed working relationship between the Office for Budget Responsibilities, HM Revenue and Customs, the Department for Work and Pensions, and HM Treasury.
• Memorandum of Understanding between HM Treasury, HM Revenue & Customs and the Social Security Advisory Committee (PDF 45K)
  The revised Memorandum of Understanding sets out the how the three parties to the document, Social Security Advisory Committee, HMT and HMRC, will work together to ensure that Treasury Ministers have the benefit of the Committee's advice.
• Money Laundering Regulations - Anti-Money Laundering Annual Report to HM Treasury 2010-2011 (PDF 64K)
• Money Laundering Fee Review - summary of findings (PDF 44K)
• Money Laundering Regulations Review - the Government response (PDF 88K)
• Notes for Software Developers
• Offshore funds guidance - published May 2010
  The new Offshore Funds Manual draws together guidance previously published in draft form, on the definition and operational rules for the treatment of UK investors in offshore funds.
• Partial Exemption Frameworks
  All current Partial Exemption Frameworks
• Payroll Giving: introduction for employers and pension providers
  These guides have been published as part of the Getting Britain Giving measures.
• Pension Schemes
• Plant or Machinery Rent Factoring
  Guidance on how new section 785A ICTA (as introduced by Clause 135 Finance Bill 2004) will operate in practice.
• Recognised Stock Exchanges Overseas
  List of Stock Exchanges designated as 'recognised stock exchanges' by Order of the Board under Section 841(1)(b) ICTA 1988.
• Reducing error and fraud in Tax Credits (PDF 77K)
  A new report is available on Reducing error and fraud in Tax Credits.
• Reform of Company Car Taxation
• Registered Pension Schemes - Annual Information Returns
  Guidance and specifications on making annual information returns.
• Research and Development Tax Credits
• Salary Sacrifice Guidance
• Savings Income reporting guidance notes
  This guidance will help you decide whether or not you are affected by the European Union Savings Directive and how to report if you are.
• Section 17 and 18 Reporting
  Guidance Notes and the specifications for making returns are now available.
• Special Commissioners - publication of decisions
• Stamp Duty
  This section includes the Stamp Taxes Manual, Newsletters and other Stamp Office publications.
• Statements of Practice (PDF 1.35MB)
  These explain HMRC's interpretation of legislation and the way we apply the law in practice.
• Tackling error and fraud in the Child and Working Tax Credits
  The Paymaster General announced in a statement in the House of Commons on 11th July 2006 that HM Revenue & Customs is publishing a detailed account of what it is doing and will do to tackle error and fraud in tax credits
• Tax Credits Act 2002 Section 41 (PDF 32K)
  Annual review of certain tax credits monetary amounts under Section 41 Tax Credits Act 2002.
• Tax Credits Act 2002 Section 40 (PDF 29K)
  Annual report from the Commissioners for Revenue and Customs to the Treasury on Tax Credits under Section 40 of the Tax Credits Act 2002.
• Tax Deduction Scheme for Interest
  Guidance for Financial Institutions on the Tax Deduction Scheme for Interest.
• The House of Lords judgment on 4 March 2004 in the case of 'Leyland Daf Limited'
  Statement on behalf of HM Revenue & Customs and the DTI Insolvency Service ('The Crown Departments').
• Valuation Office Agency Framework Review
  Report on the VOA Framework Review.
• Welfare counselling - Legal Advice
  A description of the practical approach that employers may take when considering the difficulties arising when some elements of a welfare counselling scheme fall outside of the provisions of the income tax exemption.
• Withdrawal of Extra Statutory Concessions (PDF 70K)
  This document provides details of eight extra-statutory concessions that need to be withdrawn.
• WFTC/DPTC Decision Maker's Guide (DMG)
  Guide for decision makers dealing with Working Families' Tax Credit (WFTC) and Disabled Person's Tax Credit (DPTC).