tag:www.gov.uk,2005:/find-hmrc-manuals Find HMRC manuals of type HMRC manual 2026-05-15T15:31:04+01:00 HM Government tag:www.gov.uk,2005:/hmrc-internal-manuals/complaints-handling-guidance 2026-05-15T15:31:04+01:00 Complaint Handling Guidance This guidance is intended to set out the basic department wide standards for complaints handling. tag:www.gov.uk,2005:/hmrc-internal-manuals/international-manual 2026-05-15T15:22:59+01:00 International Manual International tax issues including the principles of double taxation relief and an introduction to double taxation agreements tag:www.gov.uk,2005:/hmrc-internal-manuals/double-taxation-relief 2026-05-15T13:46:14+01:00 Double Taxation Relief Manual The 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-manual 2026-05-15T12:25:37+01:00 COTAX Manual All aspects of company taxation including appeals, enquiries, payments and penalties tag:www.gov.uk,2005:/hmrc-internal-manuals/self-assessment-manual 2026-05-15T11:58:00+01:00 Self Assessment Manual This manual contains guidance and processes for Self Assessment (SA) tag:www.gov.uk,2005:/hmrc-internal-manuals/enquiry-manual 2026-05-14T15:01:30+01:00 Enquiry Manual How HM Revenue & Customs carries out tax enquiry work tag:www.gov.uk,2005:/hmrc-internal-manuals/trust-registration-service-manual 2026-05-13T13:00:14+01:00 Trust Registration Service Manual The Trust Registration Service (TRS) is the Government's register of trusts; it is part of the Government's wider strategy to prevent money laundering and terrorist financing. tag:www.gov.uk,2005:/hmrc-internal-manuals/capital-gains-manual 2026-05-13T12:31:52+01:00 Capital Gains Manual HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpreta… tag:www.gov.uk,2005:/hmrc-internal-manuals/pensions-tax-manual 2026-05-12T10:28:42+01:00 Pensions Tax Manual The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015. tag:www.gov.uk,2005:/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual 2026-05-11T15:45:26+01:00 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. tag:www.gov.uk,2005:/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance 2026-05-08T14:09:37+01:00 Appeals reviews and tribunals guidance Appeals, Reviews and Tribunals Guidance tag:www.gov.uk,2005:/hmrc-internal-manuals/compliance-handbook 2026-05-08T11:09:29+01:00 Compliance Handbook The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidan… tag:www.gov.uk,2005:/hmrc-internal-manuals/debt-management-and-banking 2026-05-08T08:57:25+01:00 Debt Management and Banking Manual Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes inc… tag:www.gov.uk,2005:/hmrc-internal-manuals/national-insurance-manual 2026-05-07T15:03:32+01:00 National Insurance Manual Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO) tag:www.gov.uk,2005:/hmrc-internal-manuals/spirits-production 2026-05-07T14:41:31+01:00 Spirits Production Manual This page has been archived. tag:www.gov.uk,2005:/hmrc-internal-manuals/international-exchange-of-information 2026-05-06T16:51:46+01:00 International Exchange of Information Manual Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements. tag:www.gov.uk,2005:/hmrc-internal-manuals/company-taxation-manual 2026-05-05T17:25:19+01:00 Company Taxation Manual All aspects of company taxation. tag:www.gov.uk,2005:/hmrc-internal-manuals/venture-capital-schemes-manual 2026-05-05T16:27:51+01:00 Venture Capital Schemes Manual A definition of the different types of venture capital schemes and how they work tag:www.gov.uk,2005:/hmrc-internal-manuals/construction-industry-scheme-reform 2026-05-05T15:23:48+01:00 Construction Industry Scheme Reform Manual The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007 tag:www.gov.uk,2005:/hmrc-internal-manuals/employment-income-manual 2026-05-05T15:15:15+01:00 Employment Income Manual A guide to the Income Tax (Earnings and Pensions) Act 2003. tag:www.gov.uk,2005:/hmrc-internal-manuals/employment-related-securities 2026-05-05T11:39:41+01:00 Employment Related Securities Manual How securities - including shares and options over securities - are taxed and treated for National Insurance tag:www.gov.uk,2005:/hmrc-internal-manuals/tax-compliance-risk-management 2026-04-28T16:11:34+01:00 Tax Compliance Risk Management This guidance is for Large Business Customer Compliance Managers and their customers. It explains HMRC’s approach to working with large business customers to manage their tax compliance risk. tag:www.gov.uk,2005:/hmrc-internal-manuals/tax-credits-manual 2026-04-28T08:40:50+01:00 Tax Credits Manual How HM Revenue and Customs handles Child Tax Credit and Working Tax Credit cases tag:www.gov.uk,2005:/hmrc-internal-manuals/economic-crime-supervision-handbook 2026-04-24T09:59:01+01:00 Economic Crime Supervision Handbook The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. It will help you understand the legislation, how our policies work and how they should be applied. It will… tag:www.gov.uk,2005:/hmrc-internal-manuals/business-income-manual 2026-04-24T08:13:06+01:00 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. tag:www.gov.uk,2005:/hmrc-internal-manuals/paye-manual 2026-04-23T12:47:12+01:00 PAYE Manual Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk tag:www.gov.uk,2005:/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax 2026-04-23T10:18:45+01:00 Multinational Top-up Tax and Domestic Top-up Tax This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set … tag:www.gov.uk,2005:/hmrc-internal-manuals/vat-registration-manual 2026-04-22T08:55:17+01:00 VAT Registration Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register. tag:www.gov.uk,2005:/hmrc-internal-manuals/vat-charities-manual 2026-04-20T13:58:48+01:00 VAT Charities VAT Charities tag:www.gov.uk,2005:/hmrc-internal-manuals/vat-government-and-public-bodies 2026-04-20T12:58:30+01:00 VAT Government and Public Bodies Guidance on VAT as it applies to local authorities and other government and public bodies tag:www.gov.uk,2005:/hmrc-internal-manuals/other-non-statutory-clearance 2026-04-20T12:13:18+01:00 Non-statutory Clearance Guidance This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request. tag:www.gov.uk,2005:/hmrc-internal-manuals/vaping-products-duty-and-vaping-duty-stamps-guidance 2026-04-17T13:25:43+01:00 Vaping Products Duty and Vaping Duty Stamps guidance tag:www.gov.uk,2005:/hmrc-internal-manuals/investment-funds 2026-04-17T01:00:00+01:00 Investment Funds Manual Guidance on the tax rules affecting investment funds and fund managers. tag:www.gov.uk,2005:/hmrc-internal-manuals/stamp-taxes-shares-manual 2026-04-16T14:27:14+01:00 Stamp Taxes on Shares Manual Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT) tag:www.gov.uk,2005:/hmrc-internal-manuals/duty-free-spirits 2026-04-10T17:00:24+01:00 Duty Free Spirits Guidance This manual provides information and guidance on the use of duty free spirits - when they may be used, for what purpose and the approval and control procedures involved. tag:www.gov.uk,2005:/hmrc-internal-manuals/film-production-company-manual 2026-04-09T08:16:50+01:00 Film Production Company Manual Guidance relating to the taxation of activities by a film production company tag:www.gov.uk,2005:/hmrc-internal-manuals/museums-and-galleries-exhibition-tax-relief 2026-04-09T08:08:53+01:00 Museums and Galleries Exhibition Tax Relief How to apply the new relief introduced by Finance Act (no 2) 2017 tag:www.gov.uk,2005:/hmrc-internal-manuals/orchestra-tax-relief 2026-04-09T08:07:59+01:00 Orchestra Tax Relief Orchestra Tax Relief tag:www.gov.uk,2005:/hmrc-internal-manuals/theatre-tax-relief 2026-04-09T08:07:37+01:00 Theatre Tax Relief Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet … tag:www.gov.uk,2005:/hmrc-internal-manuals/creative-industries-expenditure-credit-manual 2026-04-09T08:07:14+01:00 Creative Industries Expenditure Credit Manual Guidance on Creative Industries Expenditure Credits, which are available to film, television and video game production companies. tag:www.gov.uk,2005:/hmrc-internal-manuals/trusts-settlements-and-estates-manual 2026-04-09T01:00:00+01:00 Trusts, Settlements and Estates Manual An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes. tag:www.gov.uk,2005:/hmrc-internal-manuals/vat-margin-schemes 2026-04-08T12:10:52+01:00 VAT Margin Schemes Guidance on the law as it applies to time of supply and to changes in VAT rate and liability. tag:www.gov.uk,2005:/hmrc-internal-manuals/savings-and-investment-manual 2026-04-07T16:21:07+01:00 Savings and Investment Manual An explanation of how certain types of income from savings and investments are taxed tag:www.gov.uk,2005:/hmrc-internal-manuals/national-minimum-wage-manual 2026-04-07T12:07:05+01:00 National Minimum Wage Manual This manual provides technical guidance regarding the entitlement and enforcement of the National Minimum Wage. tag:www.gov.uk,2005:/hmrc-internal-manuals/child-benefit-technical-manual 2026-04-07T08:51:12+01:00 Child Benefit Technical Manual A guide to the law relating to Child Benefit and Guardian's Allowance. It is presented in 12 main sections, which generally reflect the order of the relevant acts and regulations. tag:www.gov.uk,2005:/hmrc-internal-manuals/residence-domicile-and-remittance-basis 2026-04-07T01:00:00+01:00 Remittance Basis and Domicile Manual This guidance is written for HMRC officers who have to consider the remittance basis and domicile of individuals tag:www.gov.uk,2005:/hmrc-internal-manuals/shares-and-assets-valuation-manual 2026-04-07T01:00:00+01:00 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 tag:www.gov.uk,2005:/hmrc-internal-manuals/residence-and-fig-regime-manual 2026-04-07T01:00:00+01:00 Residence and FIG Regime Manual This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime. tag:www.gov.uk,2005:/hmrc-internal-manuals/inheritance-tax-manual 2026-04-07T01:00:00+01:00 Inheritance Tax Manual Guidance on the assessment, collection and accounting of Inheritance Tax. tag:www.gov.uk,2005:/hmrc-internal-manuals/oils-technical-manual 2026-04-01T15:04:20+01:00 Oils Technical Manual A general introduction into oils activity and the assurance role of HM Revenue & Customs