Manuals - subject area

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Accounting, banking and finance

Manuals relating to accounting, banking and finance

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Banking Manual (BAM) has been replaced by Corporate Finance Manual (CFM).

Bona Vacantia Guidance An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.

Corporate Finance Manual An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts

Debt Management and Banking Manual Our debt management and banking processes - incorporates material covered in the Recovery Manual and the Banking & Accounting Guide (BAAG)

Finance Leasing Manual Capital allowances relating to finance or operating leases

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Company and business

Manuals relating to companies and business

Animation Production Company Manual Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions.

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

Capital Allowances Definition of capital allowances, how allowances are made and how to claim

Civil Penalties for Contravention of Customs Law Manual Civil Penalties for Contravention of Customs Law Manual

Collection Manual All aspects of tax collection, payment and related procedures

Company Taxation All aspects of company taxation

Compliance Handbook Manual Compliance Handbook Manual

Construction Industry Scheme Reform Manual The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007

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

Employer Compliance Handbook has been incorporated into the Compliance Operational Guidance (COG)

Film Production Company Manual Guidance relating to the taxation of activities by a film production company

Flat Rate Scheme Guidance Manual Flat Rate Scheme Guidance Manual

Fraud Civil Investigation Manual Code of Practice 9 and the Contractual Disclosure Facility (CDF)

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

Money Laundering Regulation: Compliance Guidance on the principles and good practice that should be applied by HMRC staff involved in anti-money laundering compliance.

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

Place of Supply - Goods Manual Place of Supply - Goods Manual

Place of Supply - Services Manual Place of Supply - Services Manual

Place of Supply - Transport Manual Place of Supply - Transport Manual

Senior Accounting Officer Guidance Manual Guidance for senior accounting officer on how all companies must deliver correct and complete tax returns

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

Tonnage Tax Manual A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows

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Employment

Manuals relating to employment matters

Employee Share Schemes Unit Manual A guide to share schemes, written for the staff of the HM Revenue & Customs Employee Share & Securities Unit (ESSU)

Employment Income Manual A guide to the Income Tax (Earnings and Pensions) Act 2003

Employment Procedures Manual Record keeping procedures and tax codes for employers operating PAYE (Pay As You Earn) and National Insurance schemes

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

National Insurance Manual Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)

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

Savings and Investment Manual An explanation of how certain types of income from savings and investments are taxed

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

Share Schemes Manual Guidance on share schemes which many companies use as a way of rewarding directors and employees

Statutory Payments Manual How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay

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Environmental Taxes

Aggregates Levy Guidance Manual Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK

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

Hydrocarbon Oils Strategy Manual Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy

Landfill Tax Manual Guidance and information on Landfill Tax

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European Union

Manuals relating to issues associated with the European Union

E Series - Export HM 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

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 Competent Official Guidance Manual Guidance for staff who work with and exchange excise information under Excise Administrative Cooperation Arrangements

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

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

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)

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Excise

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

Biofuels Assurance Manual Biofuels - what they are, how they are produced, distributed and used and the assurance role of HM Revenue & Customs

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

Cider Manual Cider Manual

Denatured Alcohol Manual HM Revenue & Customs strategy for the administration of denatured alcohol production and the use of denatured alcohol in the UK

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

Excise Assessments Interim GuidanceInterim guidance regarding Excise Assessments

Excise Gambling Manual

Holding and Movements Alcohol Strategy - Abandonment of Goods Manual Holding and Movements Alcohol Strategy - Abandonment of Goods Manual

Holding and Movements Alcohol Strategy Accounts Holding and Movements Alcohol Strategy Accounts

Holding and Movement Alcohol Strategy Audit Risk & PERCET Manual Holding and Movement Alcohol Strategy Audit Risk & PERCET Manual

Holding and Movement Cash & Carries Manual (HMCCRO) Holding and Movement Cash & Carries Manual (HMCCRO)

Holding and Movements Casks Stored on Pallets Holding and Movements Casks Stored on Pallets

Holding and Movements Alcohol Strategy Credibility Holding and Movements Alcohol Strategy Credibility

Holding and Movements Duty Stamps Manual Holding and Movements Duty Stamps Manual

Holding and Movements - Excise Duty Drawback Manual Holding and Movements - Excise Duty Drawback Manual

Holding and Movement - Excise Duty Points Manual Holding and Movement - Excise Duty Points Manual

Holding and Movements Export Shops Guidance Manual Holding and Movements Export Shops Guidance Manual

Holding and Movements Financial Securities Assurance Manual Holding and Movements Financial Securities Assurance Manual

Holding and Movement Alcohol Strategy-Inland Referrals Holding and Movement Alcohol Strategy-Inland Referrals

Holding and Movement Italian Tax Stamps Guidance regarding the handling of matters related to Italian Tax Stamps

Holding and Movements Notification of Cash Transactions Manual Holding and Movements Notification of Cash Transactions Manual

Holding and Movements Owners and Transporters Manual Holding and Movements Owners and Transporters Manual

Holding and Movement Alcohol Strategy-Post Visit Action Holding and Movement Alcohol Strategy-Post Visit Action

Holding and Movements Alcohol Strategy Pre Visit Preparations Holding and Movements Alcohol Strategy Pre Visit Preparations

Holding and Movement Registered Dealers and Shippers Manual Holding and Movement Registered Dealers and Shippers Manual

Holding and Movements Registration and Approval Manual Holding and Movements Registration and Approval Manual

Holding and Movement Alcohol Strategy Subsidiary Records manual Holding and Movements Alcohol Strategy Subsidiary Records manual

Holding and Movements Alcohol Strategy Supply Chain manual Holding and Movements Alcohol Strategy Supply Chain manual

Holding and Movement Alcohol Strategy Unannounced Visits manual Holding and Movements Alcohol Strategy Unannounced Visits manual

Holding and Movement Warehousing Manual Holding and Movement Warehousing Manual

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

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

Spirits Production Manual This guidance deals with the approval and control of distilleries producing spirits

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

Wine Manual Guidance to equip staff to understand wine and made-wine and to be able to deal with enquiries and carry out effective assurance visits.

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Import, export and international

Manuals relating to international trade

Anti-dumping and Countervailing Duties Manual Outlines the relevant legislation, deals with the assurance/control of anti-dumping duty and countervailing duty

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)

Export Procedures Provides information and the advice needed for making electronic export declarations onto CHIEF

Import and Export Pipe-line Manual HM Revenue & Customs procedures for reviewing, retaining and destruction of internal records, use and management of electronic messaging and legal obligations and constraints

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

R Series - Customs Relief Guidance on customs regimes including Outward Processing Relief (OPR), temporary importation and rejected imports

VAT - Export of goods from the UK

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Insurance, investments, pensions and savings

Manuals relating to insurance, investments, pensions and savings

Community Investment Tax Relief Manual How the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments

General Insurance Manual About the general insurance industry, its taxation, how it is regulated and the rules it has to follow

Insurance Policyholder Taxation Manual Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies

Insurance Premium Tax Manual This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.

Life Assurance guidance Information and guidance on taxation issues relating to life assurance

Lloyds Manual An overview of the Lloyd's market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyd's underwriting members

Pension Schemes Instructions (Opens new window) Guidance on retirement benefits schemes before April 2006 - held on The National Archives website

Pensioner Tax Back Manual (withdrawn July 2005)
Guidance on retirement benefits schemes

Registered Pension Schemes Manual The legislation and regulations behind the pension schemes tax regime introduced in April 2006, and its practical application

Savings and Investment Manual An explanation of how certain types of income from savings and investments are taxed

Shares 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

Venture Capital Schemes Manual A definition of the different types of venture capital schemes and how they work

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Operational HM Revenue & Customs Manuals

Manuals relating to operational issues

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.

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 Manual This guidance is intended to set out the basic department wide standards for complaints handling

End of Year Exception Processing Manual How end of year tax returns are processed and checked

Enquiry Manual How HM Revenue & Customs carries out tax enquiry work

G Series - General & Personnel HM Revenue & Customs postal services - policy and procedures for post handling, dealing with complaints and claims for financial redress

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

Joint & Several Liability Manual This guidance explains what joint and several liability is and when to use this measure.

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.

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

Redress Guidance Manual This guidance is for all HMRC staff who are involved in dealing with claims for financial redress and covers only what we might pay under our discretionary redress scheme.

Regulation of Investigatory Powers Manual This manual is currently being updated

Repayment Claims Manual (Opens new window) How HM Revenue & Customs deals with annual repayment claims, and how the work is organised and checked

Securities Guidance Manual This guidance is for caseworkers and their managers within Specialist Investigations (SI) Securities Teams

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

Specialist Investigations Operational GuidanceThis manual brings together the operational guidance relevant to all teams across Specialist Investigations

Technical Teams Operational Guidance Manual Guidance on the Technical Teams Operational Guidance Manual

T Series - Miscellaneous Guidance for drivers using vehicles owned or on hire to HM Revenue & Customs, or anyone who drives on official business

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PAYE

Manuals relating to PAYE (Pay As You Earn)

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

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Personal taxation

Manuals relating to personal taxation issues

Appeals Handbook Updated supplementary guidance on all types of appeals - with any exceptions highlighted

Assessed Taxes
This Guidance has been withdrawn some of the information can now be found in Debt Management and Banking Manual

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

Child Benefit Technical Manual The law relating to claims and processing of Child Benefit and Guardian's Allowance

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

Compliance Handbook Manual Compliance Handbook Manual

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

Independent Taxation Manual
This guidance has now been withdrawn. HMRC guidance on personal allowances for individuals is now supported through HMRC's web pages

Inheritance Tax Manual Guidance on the assessment, collection and accounting of Inheritance Tax

Insolvency The legislation and processes associated with insolvency

New Tax Credits Claimant Compliance Manual An 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

Partnership Manual An overview of partnerships and how they are taxed in the UK.

PAYE Instructions (collection) This manual is currently being updated

PAYE Online Manual How to use departmental databases - the Employer Business Service (EBS), the Taxpayer Business Service (TBS) and the Movements 2003 Browser systems

PAYE Settlements Agreements Manual What a PAYE Settlement Agreement (PSA) is and how to deal with it

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

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

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

Shares 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

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

Trusts An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes

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Property and real estate

Manuals relating to issues regarding land and property

Guidance and Real Estate Investment Trusts Manual A definition of Real Estate Investment Trusts (REITs) and how they work

Property Income Manual How rents from UK properties are taxed

Shares 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

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 Guidance on Stamp Duty, a charge on documents that transferred a property prior to 1 December 2003

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Tax Credits

Manuals relating to Tax Credits

Claimant Compliance Manual Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.

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

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VAT

Manuals relating to VAT

Basic principles of VAT

VAT liability

Schemes

International VAT

Application of VAT to particular sectors

VAT other

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