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)
Admin Law ManualGuidance on admin law covering incorrect advice to customers; collection and management; extra statutory concessions and statements of practice.
Aggregates Levy Guidance ManualGuidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
Agricultural Flat Rate Scheme ManualGuidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme
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
Annual Accounting Scheme ManualGuidance on the annual accounting scheme, including details of the automated system and local procedures
Anti-dumping and Countervailing Duties ManualOutlines the relevant legislation, deals with the assurance/control of anti-dumping duty and countervailing duty
Appeals, reviews and tribunals manualA new tribunal system to replace some 70 tribunals dealing with a wide range of matters.
Applicant Compliance GuideInformation for enquiry officers in the field force teams on Working Families Tax Credit (WFTC) and Disabled Persons Tax Credit (DPTC)
Assessment Procedures ManualHow HM Revenue & Customs staff should complete tax assessments consistently and in line with the law
B
Banking Manual (BAM) has been replaced by Corporate Finance Manual (CFM).
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
BIS Export Licensing and SanctionsBIS Export Licensing and Sanctions
Burial and Cremation ManualGuidance on deciding the VAT liability of supplies made by undertakers and funeral directors
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
Cash Accounting Scheme ManualGuidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses
Child Benefit Technical ManualThe law relating to claims and processing of Child Benefit and Guardians Allowance
Civil Evasion PenaltyHow 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
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
Clothing Manual (VAT)Guidance on relief from Purchase Tax introduced for garments and footwear of a kind suitable for young children’s wear
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 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
Customs Freight Simplified Procedures ManualOutlines the criteria, conditions and procedures for traders to become authorised and provides guidance on the daily control and assurance of traders operating CFSP
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
Diplomatic Privileges ManualGuidance 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 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
EC Export Preference ManualA guide to EC Export Preference
EC preferences exports to Turkey ManualA guide to EC preferences exports to Turkey
EC preferences imports from Turkey ManualA guide to EC preferences imports from Turkey
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
Energy-saving materials and grant-funded heating and security manualGuidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies.
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
Export of goods from the UKGuidance on the VAT treatment of goods supplied for export from the United Kingdom.
F
Film Production Company ManualGuidance relating to the taxation of activities by a film production company
Finance ManualGuidance 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 ManualCapital allowances relating to finance or operating leases
Flat Rate Scheme Guidance ManualGuidance 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.
Fuel and Power ManualGuidance on the VAT treatment of supplies of fuel and power.
G
G Series - General & PersonnelHM Revenue & Customs postal services - policy and procedures for post handling, dealing with complaints and claims for financial redress
Gas for Road Fuel Use ManualGas for Road Fuel Use Manual
General Insurance ManualAbout 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 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
Hydrocarbon Oils Strategy Manual Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy.
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
Import and National Clearance Hub Procedures ManualImport and National Clearance Hub Procedures Manual
Import preference guidance notesImport preference guidance notes
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 Manual: This Manual has been replaced by the Self Assessment Claims Manual
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 Premium Tax ManualThis guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.
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
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
Inward Processing Relief ManualInward Processing Relief Manual
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
Margin Schemes ManualGuidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Money Laundering Regulation: ComplianceGuidance 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 ManualThis 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: RegistrationThis 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.
N
National Insurance ManualGuidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
New Means of Transport ManualGuidance on the procedures for controlling the new means of transport arrangements.
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 ManualGuidance on 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
Payments on Account Scheme ManualGuidance on the payments on account scheme which came into force on 2 September 1993.
Pension Schemes InstructionsGuidance on retirement benefits schemes
Personal exports - retail exports ManualGuidance 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 ManualGuidance on the place of supply of goods and its impact on the scope of VAT.
Place of Supply – Services ManualGuidance on the place of supply of services and its impact on the scope of VAT.
Place of Supply – Transport ManualGuidance on the place of supply of transport and its impact on the scope of VAT.
Profit Related Pay Unit ManualGuidance for the registration and administration of profit-related pay schemes
Property Income ManualHow rents from UK properties are taxed
Protective Equipment ManualGuidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
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
Refunds ManualGuidance 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 ManualGuidance explaining the intentions of the European Community eighth and thirteenth VAT Directives and setting out how they are to be implemented
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)
Reverse Charge ManualGuidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT.
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)
Sailaway Boat Scheme ManualGuidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU).
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 and Assets 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
Sports ManualGuidance 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 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
Supplies in warehouse and fiscal warehousing manualGuidance on the supplies of goods within a warehousing regime.
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
Tax Compliance Risk Management ProcessThis guidance replaces that published in December 2007 and incorporates revisions following consultation with customers and staff.
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
Time of Supply ManualGuidance on the law as it applies to time of supply and to changes in VAT rate and liability.
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
Trade unions and professional bodies ManualGuidance on the treatment of trade unions and professional bodies under EC VAT law.
Transfer of a going concern ManualGuidance on the basic principles covering the Transfer of a business as a Going Concern (TOGC).
TrustsAn introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes
V
VAT ManualsA link to an A-Z listing of all manuals about VAT.
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
Womens Sanitary Products ManualGuidance on the reduced rate for womens sanitary products.
Y
Youth Clubs Guidance ManualGuidance and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT.
