A Series - Accounting The role of different audit bodies, background information on EC Own Resources and an overview of Government accounting
Access to DWP Data System Manual (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website
Admin Law Manual Guidance on admin law covering incorrect advice to customers; collection and management; extra statutory concessions and statements of practice.
Aggregates Levy Guidance Manual Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
Agricultural Flat Rate Scheme Manual Guidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme
Air Passenger Duty Manual Covers all aspects of air passenger duty (APD). It is designed for use as a reference point and aide-memoire on matters specific to APD
Air Passenger Duty Risk Based Control Manual Provides guidance on the risk-based control of air passenger duty (APD)
Alcoholic Ingredients Relief Manual (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website
Annual Accounting Scheme Manual Guidance on the annual accounting scheme, including details of the automated system and local procedures
Anti-dumping and Countervailing Duties Manual Outlines the relevant legislation, deals with the assurance/control of anti-dumping duty and countervailing duty
Appeals, reviews and tribunals manual A new tribunal system to replace some 70 tribunals dealing with a wide range of matters.
Assessment Procedures Manual How HM Revenue & Customs staff should complete tax assessments consistently and in line with the law
Bank Levy Manual This manual is a guide to the bank levy (Schedule 19 Finance Act 2011 and SI2011/1785).
Bank Payroll Tax Manual Bank Payroll Tax Manual
Banking Manual (BAM) has been replaced by Corporate Finance Manual (CFM).
Beer Guidance Manual This guidance replaces Beer Policy guidance (BEERPOL) and Beer Operational guidance (BEEROP) which have now been combined in this guidance.
Beer Policy Manual
Beer Policy Manual has been replaced by the Beer Guidance Manual
Biofuels Assurance Manual Biofuels - what they are, how they are produced, distributed and used and the assurance role of HM Revenue & Customs
BIS Export Licensing and Sanctions BIS Export Licensing and Sanctions
Bona Vacantia Guidance An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.
Burial and Cremation Manual Guidance on deciding the VAT liability of supplies made by undertakers and funeral directors
Business Income Manual Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return
Business Leasing Manual An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
C Series - Customs These books provide details on Customs affairs. They include information on preference schemes, DTI Export Licensing and Sanctions, NES, control of importing firearms and endangered species.
Capital Allowances Definition of capital allowances, how allowances are made and how to claim
Capital Gains Manual What is a capital gain or a capital loss and how to work out the tax due after the sale of an asset
CAP Imports Manual This publication provides guidance necessary for UK Customs control of goods imported under the Common Agricultural Policy (CAP) of the European Union (EU)
Cash Accounting Scheme Manual Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses
Child Benefit Technical Manual The law relating to claims and processing of Child Benefit and Guardians Allowance
Cider Manual Cider Manual
Civil Evasion Penalty How HM Revenue & Customs treats VAT evasion and the law around it.
Civil PenaltiesGuidance on civil penalty and interest measures available or likely to be encountered
Claimant Compliance Manual Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.
Climate Change Levy Manual Guidance relating to Climate Change LEvy (CCL) which is a single stage tax, chargeable on taxable supplies of specified commodities used as fuel for lighting, heating and power to industrial, commercial end-users and the public sector
Clothing Manual (VAT) Guidance on relief from Purchase Tax introduced for garments and footwear of a kind suitable for young children’s wear
Collection Manual All aspects of tax collection, payment and related procedures
Collection of Student Loans The role of HM Revenue & Customs in the collection of student loan repayments
Community Investment Tax Relief Manual How the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments
Company Taxation All aspects of company taxation
Compliance Handbook Manual Compliance Handbook Manual
Compliance Operational Guidance Manual A project to modernise HM Revenue & Customs compliance operational guidance has produced updated material to replace the Employer Compliance Handbook. In time the project will modernise guidance in other areas.
Complaint Handling Guidance ManualThis guidance is intended to set out the basic department wide standards for complaints handling
Complaints and Remedy Guidance ManualThis guidance is aimed at all HMRC staff involved in considering complaints under our departmental complaints procedures.
Construction Industry Scheme Reform Manual The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
Corporate Finance Manual An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
Corporate Intangibles Research and Development Manual Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development
COTAX Manual All aspects of company taxation including appeals, enquiries, payments and penalties
Customs Civil Penalties ManualCustoms Civil Penalties Manual
Customs Freight Simplified Procedures Manual Outlines the criteria, conditions and procedures for traders to become authorised and provides guidance on the daily control and assurance of traders operating CFSP
Customs Intellectual Property Rights Manual
Debt Management and Banking Manual Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking & Accounting Guide (BAAG)
Decisions and Appeals for National Insurance and Statutory PaymentsDecisions and Appeals for National Insurance and Statutory Payments
Denatured Alcohol Manual HM Revenue & Customs strategy for the administration of denatured alcohol production and the use of denatured alcohol in the UK
Diplomatic Privileges Manual Guidance to staff involved in the application of privileges, immunities and reliefs from duty and VAT on the importation, acquisition and withdrawal from warehouse of goods under diplomatic privilege.
Double Taxation Relief Manual The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement when income is earned in the UK by a non-resident
Duty Free Spirits Manual This manual deals with the approval and control of spirits used duty free for medical or scientific purposes as well as for art and manufacture.
EC Export Preference Manual A guide to EC Export Preference
EC preferences exports to Turkey Manual A guide to EC preferences exports to Turkey
EC preferences imports from Turkey Manual A guide to EC preferences imports from Turkey
Employee Share Schemes Unit Manual A guide to share schemes, written for the staff of the HM Revenue & Customs Employee Share & Securities Unit (ESSU)
Employer Compliance Handbook has been incorporated into the Compliance Operational Guidance (COG)
Employment Income Manual A guide to the Income Tax (Earnings and Pensions) Act 2003
Employment Procedures Manual Record - withdrawn July 2011
Employment Related Securities Manual How securities - including shares and options over securities - are taxed and treated for National Insurance
Employment Status Manual Guidance on the employment status of individuals including agency workers, service companies and other intermediaries
Energy-saving materials and grant-funded heating and security manual Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies.
Enquiry Manual How HM Revenue & Customs carries out tax enquiry work
European Economic Interest Groupings (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website
Excise Civil Penalties Manual This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994
Excise Competent Official Guidance Manual Guidance for staff who work with and exchange excise information under Excise Administrative Cooperation Arrangements
Export of goods from the UK Guidance on the VAT treatment of goods supplied for export from the United Kingdom.
Export Procedures Provides information and the advice needed for making electronic export declarations onto CHIEF
Film Production Company Manual Guidance relating to the taxation of activities by a film production company
Finance Manual Guidance on whether a supply falls to be a supply of financial services and whether that supply then falls to be exempt or taxable.
Finance Leasing Manual (FLM). The information from this Manual can be found in the Business Leasing Manual (BLM).
Flat Rate Scheme Guidance Manual Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Food Manual (VAT) Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994.
Fraud Civil Investigation Manual Code of Practice 9 and the Contractual Disclosure Facility (CDF).
Fuel and Power Manual Guidance on the VAT treatment of supplies of fuel and power.
Gas for Road Fuel Use Manual Gas for Road Fuel Use Manual
General Insurance Manual About the general insurance industry, its taxation, how it is regulated and the rules it has to follow
Gold Manual (VAT) Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure.
Guidance and Real Estate Investment Trusts Manual A definition of Real Estate Investment Trusts (REITs) and how they work
Guidance on the Audit of Customs Values Describes the Department's interpretation of the EC legislation covering the valuation of imported goods for ad-valorem customs duty purposes and import VAT
Holding and Movement Alcohol Strategy - Abandonment of Goods Manual Holding and Movement Alcohol Strategy - Abandonment of Goods Manual
Holding and Movement Alcohol Strategy Accounts Holding and Movement Alcohol Strategy Accounts
Holding and Movement Alcohol Strategy Audit Risk & PERCET Manual Holding and Movement Alcohol Strategy Audit Risk & PERCET Manual
Holding and Movement Alcohol Strategy Credibility Holding and Movements Alcohol Strategy Credibility
Holding and Movement Alcohol Strategy-Post Visit Action Holding and Movement Alcohol Strategy-Post Visit Action
Holding and Movement Alcohol Strategy Pre Visit Preparations Holding and Movement Alcohol Strategy Pre Visit Preparations
Holding and Movement Alcohol Strategy Supply Chain manual Holding and Movement Alcohol Strategy Supply Chain manual
Holding and Movement Alcohol Strategy Subsidiary Records manual Holding and Movements Alcohol Strategy Subsidiary Records manual
Holding and Movement Alcohol Strategy Unannounced Visits manual Holding and Movements Alcohol Strategy Unannounced Visits manual
Holding and Movement Duty Stamps Manual Holding and Movement Duty Stamps Manual
Holding and Movement - Excise Duty Drawback Manual Holding and Movement - Excise Duty Drawback Manual
Holding and Movement - Excise Duty Points Manual Holding and Movement - Excise Duty Points Manual
Holding and Movement Export Shops Guidance Manual Holding and Movement Export Shops Guidance Manual
Holding and Movement Financial Securities Assurance Manual Holding and Movement Financial Securities Assurance Manual
Holding and Movement Notification of Cash Transactions Manual Holding and Movement Notification of Cash Transactions Manual
Holding and Movement Owners and Transporters Manual Holding and Movement Owners and Transporters Manual
Holding and Movement Assurance Guidance
All existing Holding and Movement Manuals will eventually be merged into this
new publication
Holding and Movement Registered Dealers and Shippers Manual Holding and Movement Registered Dealers and Shippers Manual
Holding and Movement Warehousing Manual Holding and Movement Warehousing Manual
Hydrocarbon Oils Strategy Manual Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy
Import and Export Pipe-line Manual Sets out the legal provisions and principles relating to the revenue control of off-shore import pipe-lines and on-shore export pipe-lines
Import and National Clearance Hub Procedures Manual Import and National Clearance Hub Procedures Manual
Import preference guidance notes Import preference guidance notes
Income Tax Claims Manual: This Manual has been replaced by the Self Assessment Claims Manual
Information Disclosure Guidance Manual The confidentiality rules that apply to HM Revenue & Customs information and guidance on the circumstances in which information may be disclosed
Inheritance Tax Manual Guidance on the assessment, collection and accounting of Inheritance Tax
Insolvency The legislation and processes associated with insolvency
Insurance Premium Tax Manual This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues
Insurance Policyholder Taxation Manual Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies
International Manual International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Introduction to Administrative Cooperation in Excise Manual An introduction to procedures for Administrative Cooperation in Excise (AC-e), the different types of cooperation, and why and when they are used
Inward Processing Relief Manual Inward Processing Relief Manual
Joint & Several Liability Manual This guidance explains what joint and several liability is and when to use this measure
Landfill Tax Manual Guidance and information on Landfill Tax
Life Assurance guidance Information and guidance on taxation issues relating to life assurance
Lloyds Manual An overview of the Lloyds market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyds underwriting members
Machine Games Duty Manual This guidance contains more detailed information on how to carry out a compliance check where dutiable machine games are on the premises
Manufactured Overseas Dividends Guidance Manual A definition of manufactured payments and guidance to help people in the financial markets to comply with the tax rules on their use
Margin Schemes Manual Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Money Laundering Regulation: Compliance Guidance on the principles and good practice that should be applied by HMRC staff involved in anti-money laundering compliance
Money Laundering Regulations: Penalties and Procecutions Manual This guidance provides a complete explanation of the ways we can encourage compliance with the Regulations, how a penalty is calculated and escalated sanctions for non-compliance
Money Laundering Regulations: Registration This guidance is is intended to provide information and advice about the principles and good practice that should be applied by HMRC staff involved in registration under the 2007 Regulations
National Insurance Manual Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
New Means of Transport Manual Guidance on the procedures for controlling the new means of transport arrangements.
Non-Statutory Business Clearance Guidance An overview of the guidance dealing specifically with non-statutory clearances. Clearances provided for by legislation continue to be dealt with under existing arrangements
Offshore Funds Guide Manual The role of the HM Revenue & Customs Offshore Funds Centre (OFC) in relation to applications for distributing fund status
Offshore Funds Manual Guidance on how UK resident investors in offshore funds are treated for tax purposes
Oil Taxation Manual An overview of the law and practice for the oil fiscal regime, in particular Petroleum Revenue Tax, ring fence Corporation Tax and the supplementary charge
Oil Technical Manual A general introduction into oils activity and the assurance role of HM Revenue & Customs
Outward Clearance of Commercial Vessels
Partial Exemption Guidance Manual Guidance on partial exemption and the Capital Goods Scheme.
PAYE Manual Guidance for staff working through PAYE processes for individuals and employers
PAYE Settlements Agreements Manual What a PAYE Settlement Agreement (PSA) is and how to deal with it
Payments on Account Scheme Manual Guidance on the payments on account scheme which came into force on 2 September 1993.
Pension Schemes Instructions (Opens new window) Guidance on retirement benefits schemes before April 2006 - held on The National Archives website
Personal exports - retail exports Manual Guidance on how to claim a refund of VAT paid on goods purchased in the UK, provided all the conditions of the scheme are met
Place of Supply - Goods Manual Guidance on the place of supply of goods and its impact on the scope of VAT
Place of Supply - Services Manual Guidance on the place of supply of services and its impact on the scope of VAT
Place of Supply - Transport Manual Guidance on the place of supply of transport and its impact on the scope of VAT
Profit Related Pay Unit Manual (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website
Property Income Manual How rents from UK properties are taxed
Protective Equipment Manual Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats
Purchasing Manual (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website
R Series - Customs Relief Guidance on customs regimes including Outward Processing Relief (OPR), temporary importation and rejected imports
Real Estate Investment Trusts Manual A definition of Real Estate Investment Trusts (REITs) and how they work
Refunds Manual Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT
Refunds to overseas business persons Manual Guidance explaining the intentions of the European Community eighth and thirteenth VAT Directives and setting out how they are to be implemented
Registered Pension Schemes Manual The legislation and regulations behind the pension schemes tax regime introduced in April 2006, and its practical application
Relief Instructions The personal and general reliefs that individuals can claim, including a list of allowances, how to handle claims and time limits for making a claim
Repayment Claims Manual How HM Revenue & Customs deals with annual repayment claims, and how the work is organised and checked
Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise Manual Details of Administrative Cooperation in Excise (AC-e) procedures and how to request assistance from other member states
Residence, Domicile and Remittance Basis Manual This guidance is written for HMRC officers who have to consider the residence, domicile and remittance basis of individuals
Residence Guide replaced by Residence, Domicile and Remittance Basis Manual
Responding to requests from OMS under Administrative Cooperation in Excise How to respond to requests from other member states under Administrative Cooperation in Excise arrangements (AC-e)
Reverse Charge Manual Guidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT.
Sailaway Boat Scheme Manual Guidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU).
Savings and Investment Manual An explanation of how certain types of income from savings and investments are taxed
Securities Guidance Manual This guidance is for caseworkers and their managers within Specialist Investigations (SI) Securities Teams
Self Assessment Claims Manual Guidance on the general legislative framework that applies to self assessment claims
Self Assessment Guides The legal framework for Income Tax Self Assessment (SA), how to pay or claim tax, how HM Revenue & Customs checks the returns and about tax returns for partnerships
Self Assessment Manual Guidance for staff working through Self Assessment (SA) processes including returns, payments, records and the transfer of liability
Senior Accounting Officer Guidance Manual Guidance for senior accounting officer on how all companies must deliver correct and complete tax returns
Share Schemes Manual Guidance on share schemes which many companies use as a way of rewarding directors and employees
Shared Workspace Business Manual Shared Workspace is an online service used by HM Revenue & Customs to collaborate with businesses and agents - service availability and how to apply
Ship's Report Manual This guidance is the main reference material for staff in HMRC and the Border Force involved in fiscal and regulatory matters regarding ship's inwards report
Shares and Assets Valuation Manual How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
Special Civil Investigations Guidance Manual Guidance for HM Revenue & Customs staff working in Special Civil Investigations (SCI) including how to identify and work through cases
Spirits Production Manual This guidance deals with the approval and control of distilleries producing spirits
Sports Manual Guidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.
Stamp Duty Land Tax Manual Stamp Duty Land Tax, when it is chargeable and which forms to use to tell HM Revenue & Customs of a land transaction - applies from 1 December 2003
Stamp Office Manual (PDF version) Guidance on Stamp Duty, a charge on documents that transferred a property prior to 1 December 2003
Statutory Payments Manual How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay
Strategic Goods and Services - assessment of risk and offence action Manual Risk assessment and offence action about the control of export and transhipment of goods that require licences issued by the Department for Business, Innovation and Skills.
Supplies in warehouse and fiscal warehousing manual Guidance on the supplies of goods within a warehousing regime.
Tax Credit Technical Manual A guide to the law relating to Child Tax Credits and Working Tax Credits including entitlement, changes in circumstances and how payments are made
Tax Credits Manual How HM Revenue & Customs handles Child Tax Credit and Working Tax Credit cases
Tax Compliance Risk Management Process This guidance replaces that published in December 2007 and incorporates revisions following consultation with customers and staff.
Temporary storage and approved depositories Provides guidance on the approval and control of temporary storage premises situated within and outside the approved area of a sea or airport
Time of Supply Manual Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Tobacco: Control of Supply Chains HM Revenue & Customs role to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling
Tobacco Products Duty Manual Tobacco Products Duty Manual
Tonnage Tax Manual A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows
Trade unions and professional bodies ManualGuidance on the treatment of trade unions and professional bodies under EC VAT law.
Transfer of a going concern Manual Guidance on the basic principles covering the Transfer of a business as a Going Concern (TOGC).
Transport Manual Guidance on zero rating for ships, aircraft and passenger and freight transportation.
Trusts An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes
VAT Manuals A link to an A-Z listing of all manuals about VAT.
Venture Capital Schemes Manual A definition of the different types of venture capital schemes and how they work
VEX Motors Manual Personal exports - tax-free sales of new motor vehicles for use before export
Womens Sanitary Products Manual Guidance on the reduced rate for womens sanitary products.
Youth Clubs Guidance Manual Guidance and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT.
