The Library
Areas of the library:
- Publications
- Rates and tables
- Staff Manuals
- Legislation
- Research & statistics
- Forms
Manuals - A to Z
A
A Series - AccountingThe role of different audit bodies, background information on EC Own Resources and an overview of Government accounting
Access to DWP Data System ManualGuidance on the use of ADD, HMRC's system to enable staff to access information held by the Department for Work and Pensions (DWP)
Aggregates Levy Guidance ManualGuidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
Air Passenger Duty ManualCovers 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 ManualProvides guidance on the risk-based control of air passenger duty (APD)
Alcoholic Ingredients Relief ManualThe control, policy and legal aspects of the Alcoholic Ingredients Relief (AIR) scheme
Appeals HandbookUpdated supplementary guidance on all types of appeals with any exceptions highlighted
Applicant Compliance GuideInformation for enquiry officers in the field force teams on Working Families Tax Credit (WFTC) and Disabled Persons Tax Credit (DPTC)
Assessed TaxesInternal procedures relating to the operation and updating of assessed taxes demand notes and payments
Assessment Procedures ManualHow HM Revenue & Customs staff should complete tax assessments consistently and in line with the law
B
Banking ManualHow banks are regulated and the accounting rules they follow
Beer Policy ManualBeer Policy Manual
Biofuels Assurance ManualBiofuels - what they are, how they are produced, distributed and used and the assurance role of HM Revenue & Customs
Business Income ManualSupplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return
Business Leasing ManualAn introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
C
C Series - CustomsExport licensing and sanctions, control of importing firearms and endangered species
Capital AllowancesDefinition of capital allowances, how allowances are made and how to claim
Capital Gains ManualWhat is a capital gain or a capital loss and how to work out the tax due after the sale of an asset
Child Benefit Technical ManualThe law relating to claims and processing of Child Benefit and Guardians Allowance
Civil Penalties for Contravention of Customs Law ManualCivil Penalties for Contravention of Customs Law Manual
Climate Change Levy ManualGuidance 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
Collection ManualAll aspects of tax collection, payment and related procedures
Collection of Student LoansThe role of HM Revenue & Customs in the collection of student loan repayments
Community Investment Tax Relief ManualHow the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments
Company TaxationAll aspects of company taxation
Compliance Handbook ManualCompliance Handbook Manual
Construction Industry Scheme ManualThe Construction Industry Scheme (CIS) pre 6 April 2007, including registration and the use of vouchers
Construction Industry Scheme Reform ManualThe new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
Corporate Finance ManualAn introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
Corporate Intangibles Research and Development ManualCorporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development
COTAX ManualAll aspects of company taxation including appeals, enquiries, payments and penalties
D
Debt Management and Banking ManualOur debt management and banking processes incorporates material covered in the Recovery Manual and the Banking & Accounting Guide (BAAG)
Denatured Alcohol ManualHM Revenue & Customs strategy for the administration of denatured alcohol production and the use of denatured alcohol in the UK
Double Taxation Relief ManualThe 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 ManualThis manual deals with the approval and control of spirits used duty free for medical or scientific purposes as well as for art and manufacture.
E
E Series - ExportHM Revenue & Customs interpretation of the EC legislation on the value of imported goods for customs duty and its legal responsibilities in administering export preference agreements
Employee Share Schemes Unit ManualA guide to share schemes, written for the staff of the HM Revenue & Customs Employee Share & Securities Unit (ESSU)
Employer Compliance HandbookDetails of employer compliance review work, involving a full review of an employers remuneration package
Employment Income ManualA guide to the Income Tax (Earnings and Pensions) Act 2003
Employment Procedures ManualRecord keeping procedures and tax codes for employers operating PAYE (Pay As You Earn) and National Insurance schemes
Employment Related Securities ManualHow securities - including shares and options over securities - are taxed and treated for National Insurance
Employment Status ManualGuidance on the employment status of individuals including agency workers, service companies and other intermediaries
End of Year Exception Processing ManualHow end of year tax returns are processed and checked
Enquiry ManualHow HM Revenue & Customs carries out tax enquiry work
European Economic Interest GroupingsA definition of a European Economic Interest Grouping (EEIG) and how they are treated by HM Revenue & Customs
Excise Competent Official Guidance ManualGuidance for staff who work with and exchange excise information under Excise Administrative Cooperation Arrangements
F
Film Production Company ManualGuidance relating to the taxation of activities by a film production company
Finance Leasing ManualCapital allowances relating to finance or operating leases
Flat Rate Scheme Guidance ManualFlat Rate Scheme Guidance Manual
G
G Series - General & PersonnelHM Revenue & Customs postal services - policy and procedures for post handling, dealing with complaints and claims for financial redress
General Insurance ManualAbout the general insurance industry, its taxation, how it is regulated and the rules it has to follow
Guidance and Real Estate Investment Trusts ManualA definition of Real Estate Investment Trusts (REITs) and how they work
H
Holding and Movement Alcohol Strategy - Abandonment of Goods ManualHolding and Movement Alcohol Strategy - Abandonment of Goods Manual
Holding and Movement Alcohol Strategy AccountsHolding 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 CredibilityHolding and Movements Alcohol Strategy Credibility
Holding and Movement Alcohol Strategy-Inland ReferralsHolding and Movement Alcohol Strategy-Inland Referrals
Holding and Movement Alcohol Strategy-Post Visit ActionHolding and Movement Alcohol Strategy-Post Visit Action
Holding and Movement Alcohol Strategy Pre Visit PreparationsHolding and Movement Alcohol Strategy Pre Visit Preparations
Holding and Movement Alcohol Strategy Supply Chain manualHolding 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 Cash & Carries Manual (HMCCRO)Holding and Movement Cash & Carries Manual (HMCCRO)
Holding and Movement Casks Stored on PalletsHolding and Movement Casks Stored on Pallets
Holding and Movement Duty Stamps ManualHolding and Movement Duty Stamps Manual
Holding and Movement - Excise Duty Drawback ManualHolding and Movement - Excise Duty Drawback Manual
Holding and Movement - Excise Duty Points ManualHolding and Movement - Excise Duty Points Manual
Holding and Movement Export Shops Guidance ManualHolding and Movement Export Shops Guidance Manual
Holding and Movement Financial Securities Assurance ManualHolding and Movement Financial Securities Assurance Manual
Holding and Movement Italian Tax StampsGuidance regarding the handling of matters related to Italian Tax Stamps
Holding and Movement Notification of Cash Transactions ManualHolding and Movement Notification of Cash Transactions Manual
Holding and Movement Owners and Transporters ManualHolding and Movement Owners and Transporters Manual
Holding and Movement Registration and Approval ManualHolding and Movement Registration and Approval Manual
Holding and Movement Registered Dealers and Shippers Manual Holding and Movement Registered Dealers and Shippers Manual
Holding and Movement Warehousing ManualHolding and Movement Warehousing Manual
I
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
IM Series - Information ManagementHM Revenue & Customs procedures for reviewing, retaining and destruction of internal records, use and management of electronic messaging and legal obligations and constraints
Income Tax Claims ManualGuidance for taxpayers who are liable for Income Tax or Capital Gains Tax, what is a claim, how to make a claim and the legislative framework that applies
Independent Taxation ManualThe rules for the independent taxation of married people, the taxation of single people and an explanation of the different types of tax allowances
Information Disclosure Guidance ManualThe confidentiality rules that apply to HM Revenue & Customs information and guidance on the circumstances in which information may be disclosed
Inheritance Tax ManualGuidance on the assessment, collection and accounting of Inheritance Tax
InsolvencyThe legislation and processes associated with insolvency
Insurance Policyholder Taxation ManualTaxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies
International ManualInternational tax issues including the principles of double taxation relief and an introduction to double taxation agreements
International Tax HandbookA guide to the problems posed by international tax planning
Introduction to Administrative Cooperation in Excise ManualAn introduction to procedures for Administrative Cooperation in Excise (AC-e), the different types of cooperation, and why and when they are used
L
Landfill Tax ManualGuidance and information on Landfill Tax
Life Assurance ManualInformation and guidance on taxation issues relating to life assurance
Lloyds ManualAn overview of the Lloyds market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyds underwriting members
M
M Series - ManagementGuidance for HM Revenue & Customs managers including resource management, submitting business cases and how management assurance is linked to corporate governance
Manufactured Overseas Dividends Guidance ManualA definition of manufactured payments and guidance to help people in the financial markets to comply with the tax rules on their use
N
National Insurance ManualGuidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
New Tax Credits Claimant Compliance ManualAn overview of Child Tax Credit and Working Tax Credit systems, who can get them, how to claim and how HM Revenue & Customs manages the associated compliance processes
O
Official Drivers GuideGuidance for drivers using vehicles owned or on hire to HM Revenue & Customs, or anyone who drives on official business
Offshore Funds Guide ManualThe role of the HM Revenue & Customs Offshore Funds Centre (OFC) in relation to applications for distributing fund status
Oil Taxation ManualAn 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 ManualA general introduction into oils activity and the assurance role of HM Revenue & Customs
P
Partial Exemption Guidance ManualAn overview of partial exemption and the Capital Goods Scheme
PAYE Instructions (collection)This manual is currently being updated
PAYE Online ManualHow to use departmental databases - the Employer Business Service (EBS), the Taxpayer Business Service (TBS) and the Movements 2003 Browser systems
PAYE Settlements Agreements ManualWhat a PAYE Settlement Agreement (PSA) is and how to deal with it
Pension Schemes InstructionsGuidance on retirement benefits schemes
Place of Supply – Goods ManualPlace of Supply – Goods Manual
Place of Supply – Services ManualPlace of Supply – Services Manual
Place of Supply – Transport ManualPlace of Supply – Transport Manual
Profit Related Pay Unit ManualGuidance for the registration and administration of profit-related pay schemes
Property Income ManualHow rents from UK properties are taxed
Purchasing ManualThe content on these pages is currently being updated
R
R Series - Customs ReliefGuidance on customs regimes including Outward Processing Relief (OPR), temporary importation and rejected imports
Real Estate Investment Trusts ManualA definition of Real Estate Investment Trusts (REITs) and how they work
Receivables Telephone Centre ManualThe content on these pages is currently being updated
Recovery ManualExplains the use of distraint where HM Revenue & Customs has the right to take or seize movable property from someone who has not paid their tax to force them to pay their debt
Redress HandbookDepartmental policy on redress and details of the rules under which HM Revenue & Customs makes redress payments
Registered Pension Schemes ManualThe legislation and regulations behind the pension schemes tax regime introduced in April 2006, and its practical application
Regulation of Investigatory Powers ManualThis manual is currently being updated
Relief InstructionsThe 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 ManualHow 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 (new manual)Details of Administrative Cooperation in Excise (AC-e) procedures and how to request assistance from other member states
Residence Guide ManualHow to work out an individuals residence status when they are leaving or coming in to the UK, domicile and their tax liability
Responding to requests from OMS under Administrative Cooperation in ExciseHow to respond to requests from other member states under Administrative Cooperation in Excise arrangements (AC-e)
S
S Series - Specialised SubjectsA series of guides on specialised subjects including civil recovery, audit guidance and documentation and control by UK customs of goods imported under the Common Agricultural Policy (CAP)
Savings and Investment ManualAn explanation of how certain types of income from savings and investments are taxed
Schedule E ManualEmoluments - benefits in kind and how they are treated for tax purposes, for 2002/3 and earlier tax years only.
Self Assessment Claims ManualGuidance on the general legislative framework that applies to self assessment claims
Self Assessment GuidesThe 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 ManualGuidance for staff working through Self Assessment (SA) processes including returns, payments, records and the transfer of liability
Share Schemes ManualGuidance on share schemes which many companies use as a way of rewarding directors and employees
Shared Workspace Business ManualShared Workspace is an online service used by HM Revenue & Customs to collaborate with businesses and agents - service availability and how to apply
Shares Valuation ManualHow 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 ManualGuidance for HM Revenue & Customs staff working in Special Civil Investigations (SCI) including how to identify and work through cases
Spirits Production ManualThis guidance deals with the approval and control of distilleries producing spirits
Stamp Duty Land Tax ManualStamp 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 ManualHow HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay
T
T Series - MiscellaneousGuidance for drivers using vehicles owned or on hire to HM Revenue & Customes, or anyone who drives on official business
Tax Credit Technical ManualA 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 ManualHow HM Revenue & Customs handles Child Tax Credit and Working Tax Credit cases
Temporary storage and approved depositoriesProvides guidance on the approval and control of temporary storage premises situated within and outside the approved area of a sea or airport
Tobacco: Control of Supply ChainsHM Revenue & Customs role to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling
Tobacco Products Duty ManualTobacco Products Duty Manual
Tonnage Tax ManualA definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows
TrustsAn introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes
V
V Series - VAT GuidanceA series of guides on VAT and determining the liability of different products including food, books, fuel and power
VAT - Civil Evasion PenaltyHow HM Revenue & Customs treats VAT evasion and the law around it
VAT - Export of goods from the UKProvides information and guidelines on the VAT treatment of goods supplied for export from the Uniited Kingdom and goods for use as stores on ships, aircraft or hovercraft departing in UK
VAT - Finance ManualThis guidance provides information about VAT on finance.
VAT on Gold ManualVat on Gold Manual
VAT - Sailaway Boat Scheme ManualThis guidance provides information and guidelines on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away to a destination outside the European Union (EU).
VAT - Time of Supply ManualProvides details of the law as it applies to time of supply and to changes in VAT rate and liability, and outlines our policy in interpreting and applying the law.
VAT - Transfer of a going concern ManualGuidance relating to the basic principles covering the Transfer of a business as a Going Concern (TOGC)
Venture Capital Schemes ManualA definition of the different types of venture capital schemes and how they work
W
Wine and Cider ManualWine and Cider Manual
