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Guidance on admin law covering incorrect advice to customers, collection and management, extra statutory concessions and statements of practice.
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Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
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This manual is being withdrawn temporarily to enable a major update.
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This manual has been temporarily withdrawn to enable a major update.
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Yet to be processed
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This book deals with the control, policy and legal aspects of the Alcoholic Ingredients Relief (AIR) scheme, whereby the duty paid on alcohol used in the production or manufacture of eligible articles (foodstuffs and soft dr…
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Guidance on the process of Alternative Dispute Resolution, which is when an impartial HMRC mediator assists in resolving a tax dispute outside of the Tribunal or Court.
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Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions
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This page has been archived.
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Appeals, Reviews and Tribunals Guidance
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Guidance on the Apprenticeship Levy which applies to employers whose paybill exceeds a specific threshold.
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This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan car…
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Avoidance Handling Process
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Guidance on the Bank Levy which applies to banks and banking groups.
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Guidance on bank specific taxes and issues
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Main Contents page
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Guidance on the production, storage, and delivery of Biofuels and Fuel Substitutes.
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An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.
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Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
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This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introducti…
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Definition of capital allowances, how allowances are made and how to claim
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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…
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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.
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Guidance for HMRC staff to understand cider, to enable them to deal with enquiries and carry out effective assurance visits.
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Guidance for penalties for conduct that involves dishonesty
for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP
and VATCEP.
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This page has been archived.
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The
role of HM Revenue and Customs in the collection of student loan repayments
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How the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments
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All aspects of company taxation.
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This guidance is intended to set out the basic department wide standards for complaints handling.
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This guidance is aimed at all HMRC staff involved in considering complaints under our departmental complaints procedures.
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Complaints from External Customers about the Conduct of HMRC staff Guidance
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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…
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Welcome to COG – process based guidance for compliance checks and assurance activity
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The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
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An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
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Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.
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All aspects of company taxation including appeals, enquiries, payments and penalties
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Guidance on Creative Industries Expenditure Credits, which are available to film, television and video game production companies.
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This manual concerns the tax treatment of cryptoassets
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This manual provides a Step-By-Step Guide to navigating the UK Trade Tariff, Volume 3 for CDS. It provides guidance on: Where to find content within the CDS Volume 3 Tariff, The order in which the CDS Volume 3 Tariff should…
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Guidance on the civil penalties that can be charged for contravening a relevant rule in respect of the Customs Duty regime.
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Manual archived as content is out of date
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This page has been archived.
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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…
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Technical guidance which explains how HMRC staff should apply the relevant legislation when dealing with disputes about National Insurance Contributions, employment status and statutory payments.
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HMRC strategy for the administration of denatured alcohol
production and the use of denatured alcohol in the UK. Main contents page (Please note this guidance manual has not
yet been updated to reflect the changes following …
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Guidance manual explaining the structure and details of Digital Services Tax.