tag:www.gov.uk,2005:/find-hmrc-manualsFind HMRC manuals2026-05-15T15:31:04+01:00HM Governmenttag:www.gov.uk,2005:/hmrc-internal-manuals/complaints-handling-guidance2026-05-15T15:31:04+01:00Complaint Handling GuidanceThis guidance is intended to set out the basic department wide standards for complaints handling.tag:www.gov.uk,2005:/hmrc-internal-manuals/international-manual2026-05-15T15:22:59+01:00International ManualInternational tax issues including the principles of double taxation relief and an introduction to double taxation agreementstag:www.gov.uk,2005:/hmrc-internal-manuals/double-taxation-relief2026-05-15T13:46:14+01:00Double Taxation Relief ManualThe principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual2026-05-15T12:25:37+01:00COTAX ManualAll aspects of company taxation including appeals, enquiries, payments and penaltiestag:www.gov.uk,2005:/hmrc-internal-manuals/self-assessment-manual2026-05-15T11:58:00+01:00Self Assessment ManualThis manual contains guidance and processes for Self Assessment (SA)tag:www.gov.uk,2005:/hmrc-internal-manuals/paye-manual/paye817502026-05-15T01:00:00+01:00PAYE81750 - PAYE operation: international employments: pensioners who leave UK for permanent residence abroadtag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1240522026-05-15T01:00:00+01:00COM124052 - Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com950712026-05-15T01:00:00+01:00COM95071 - Payments: quarterly instalment payments: formstag:www.gov.uk,2005:/hmrc-internal-manuals/paye-manual/paye815902026-05-15T01:00:00+01:00PAYE81590 - PAYE operation: international employments: coding employees who return to UK after working abroadtag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com940112026-05-15T01:00:00+01:00COM94011 - Payments: payments work lists: formstag:www.gov.uk,2005:/hmrc-internal-manuals/international-manual/intm5240602026-05-15T01:00:00+01:00INTM524060 - Thin capitalisation: practical guidance: the use of credit ratings: important factors to consider when benchmarking using credit ratingstag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com940212026-05-15T01:00:00+01:00COM94021 - Payments: payments work lists: payments for APs cleared NAR/NDR list (PNAR) (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com950802026-05-15T01:00:00+01:00COM95080 - Payments: quarterly instalment payments: pursuittag:www.gov.uk,2005:/hmrc-internal-manuals/double-taxation-relief/dt79092026-05-15T01:00:00+01:00DT7909 - Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Pensions tag:www.gov.uk,2005:/hmrc-internal-manuals/self-assessment-manual/sam1011062026-05-15T01:00:00+01:00SAM101106 - Records: maintain taxpayer record: SA mixed records (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/enquiry-manual/em63502026-05-15T01:00:00+01:00EM6350 - Contract settlements: letters of offer: detail - signaturetag:www.gov.uk,2005:/hmrc-internal-manuals/enquiry-manual/em18152026-05-15T01:00:00+01:00EM1815 - Working the Enquiry: Keeping Control: Countering Delaytag:www.gov.uk,2005:/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm298252026-05-15T01:00:00+01:00SDLTM29825 - Conditions for claiming the relief – relevant consideration is not more than £500,000 FA03/SCH6ZA/PARA1(3)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com810232026-05-15T01:00:00+01:00COM81023 - Interest: interest work lists: credit interest work list (CDIW) - debt management (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/paye-manual/paye815402026-05-15T01:00:00+01:00PAYE81540 - PAYE operation: international employments: employment income positiontag:www.gov.uk,2005:/hmrc-internal-manuals/vat-assessments-and-error-correction/vaec02002026-05-15T01:00:00+01:00VAEC0200 - Making Tax Digital for Business (MTD) - how to deal with MTD customerstag:www.gov.uk,2005:/hmrc-internal-manuals/international-manual/intm2176202026-05-15T01:00:00+01:00INTM217620 - Controlled Foreign Companies: The CFC Charge Gateway Chapter 9 - Exemptions for profits from Qualifying Loan Relationships: What is Excluded from the definition of a Qualifying Loan Relationship: Section 371IH(9A) to (9E): Examples: contentstag:www.gov.uk,2005:/hmrc-internal-manuals/vat-assessments-and-error-correction/vaec40802026-05-15T01:00:00+01:00VAEC4080 - Recovery Assessments: Incorrect error correction prior to 26th May 2005tag:www.gov.uk,2005:/hmrc-internal-manuals/complaints-handling-guidance/chg5102026-05-15T01:00:00+01:00CHG510 - Avenues and time limits for making complaints: Time limits for making a complainttag:www.gov.uk,2005:/hmrc-internal-manuals/vat-partial-exemption-guidance/pe120002026-05-15T01:00:00+01:00PE12000 - Partial Exemption basics: partly exempt businesses and exempt input taxtag:www.gov.uk,2005:/hmrc-internal-manuals/capital-gains-manual/cg16200c2026-05-15T01:00:00+01:00CG16200C - Introduction and computation: valuation of assets for Capital Gains Tax: contentstag:www.gov.uk,2005:/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh450302026-05-15T01:00:00+01:00ECSH45030 - The fit and proper testtag:www.gov.uk,2005:/hmrc-internal-manuals/enquiry-manual2026-05-14T15:01:30+01:00Enquiry ManualHow HM Revenue & Customs carries out tax enquiry worktag:www.gov.uk,2005:/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird483302026-05-14T01:00:00+01:00CIRD48330 - Intangible assets: avoidance: measure in F(2)A15/S42: accounting step-up schemes involving transfers before 1 January 2026tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1300602026-05-14T01:00:00+01:00COM130060 - Returns/notices: notices and returns: delivery of a returntag:www.gov.uk,2005:/hmrc-internal-manuals/enquiry-manual/em76102026-05-14T01:00:00+01:00EM7610 - Deceased partnerstag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com710932026-05-14T01:00:00+01:00COM71093 - Enquiries: CTSA enquiries: closing an enquiry: manual closure notices (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com710212026-05-14T01:00:00+01:00COM71021 - Enquiries: CTSA enquiries: formstag:www.gov.uk,2005:/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh516502026-05-14T01:00:00+01:00ECSH51650 - High value dealer supervisiontag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1260712026-05-14T01:00:00+01:00COM126071 - Repayments/reallocations: repayment/reallocations work lists: cancelled/rejected repayments list (LCRP) (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1310412026-05-14T01:00:00+01:00COM131041 - Returns/notices: returns work lists: e-filed returns list (EFRL) (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1300502026-05-14T01:00:00+01:00COM130050 - Returns/notices: notices and returns: mandatory online filing and the end of a company’s lifetag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1540562026-05-14T01:00:00+01:00COM154056 - CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office: formstag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com450112026-05-14T01:00:00+01:00COM45011 - Case records: records work lists: formstag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1280402026-05-14T01:00:00+01:00COM128040 - Repayments/reallocations: repayment interest: non automatic calculation of RPItag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com2002026-05-14T01:00:00+01:00COM200 - Functions indextag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1261012026-05-14T01:00:00+01:00COM126101 - Repayments/reallocations: repayment/reallocations work lists: overpayments requiring urgent review list (ORUR) (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com310202026-05-14T01:00:00+01:00COM31020 - Background: Allocation of COTAX and CT Online user roles: New Role Authorisers or new Deputy Role Authoriserstag:www.gov.uk,2005:/hmrc-internal-manuals/capital-gains-manual/cg101102026-05-14T01:00:00+01:00CG10110 - About this manualtag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com711232026-05-14T01:00:00+01:00COM71123 - Enquiries: CTSA enquiries: closing an enquiry: closing an enquiry: contract settlements helpcard for COTAX operatorstag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com410262026-05-14T01:00:00+01:00COM41026 - Case records: responsible offices: transfer cases from CT processing office to Charities, Savings and International (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com501032026-05-14T01:00:00+01:00COM50103 - Claims/reliefs: loss and non-trading deficits carry-back: order of loss processing (Action Guide)tag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com1280112026-05-14T01:00:00+01:00COM128011 - Repayments/reallocations: repayment interest: forms: calculating repayment interesttag:www.gov.uk,2005:/hmrc-internal-manuals/enquiry-manual/em75552026-05-14T01:00:00+01:00EM7555 - Partnerships: enquiries: effect of opening a partnership enquiry on the partners returnstag:www.gov.uk,2005:/hmrc-internal-manuals/cotax-manual/com2542026-05-14T01:00:00+01:00COM254 - COTAX roles index: roles required to view returns submitted through CT Online Services