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Guidance 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
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The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
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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.
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This page has been archived.
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This page has been archived.
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This page has been archived.
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Guidance on the Economic Crime Levy that applies to entities supervised under the Money Laundering Regulations with UK Revenue above £10.2 million.
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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…
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Guidance on the Electricity Generator Levy that applies to electricity generation receipts above the levy threshold attributed to qualifying generating.
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Guidance relating to tax advantaged share schemes.
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A guide to the Income Tax (Earnings and Pensions) Act 2003.
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How securities - including shares and options over securities - are taxed and treated for National Insurance
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The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
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How HM Revenue & Customs carries out tax enquiry work
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Interim guidance regarding Excise Assessments
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This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994
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Manual archived - guidance now obsolete
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Excise Due Diligence Condition guidance
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This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty
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This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest
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This page has been archived.
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Guidance relating to the taxation of activities by a film production company
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Code of Practice 9 and the Contractual Disclosure Facility (CDF) - On 14 June 2023 a revised version of the COP9 was published on the Gov.uk website. This replaces all earlier versions and applies to all new COP9 cases ope…
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Guidance on the taxation and compliance requirements for gas used as road fuel.
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About the general insurance industry, its taxation, how it is regulated and the rules it has to follow.
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Guidance for HMRC staff and customers on the Help-to-Save scheme.
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This page has been archived.
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This page has been archived.
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Page archived - guidance withdrawn
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This page has been archived.
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This page has been archived.
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This page has been archived.
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This page has been archived.
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This page has been archived.
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This page has been archived.
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This page has been archived.
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General guidance for anyone who's involved in the holding or movement of alcohol, tobacco, or energy products for a commercial purpose.
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Guidance on the receipt, storage and supply of alcohol and tobacco products within an export shop (also known as a duty-free shop).
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Holding and Movements Italian Tax Stamps. Important: This manual is planned to be withdrawn after 7 April 2021. Please email hmrcmanualsteam@hmrc.gov.uk if you have any enquiries about the removal of this manual.
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This page has been archived.
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Page archived - guidance withdrawn
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This page has been archived.
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Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy
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This page has been archived.
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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. Import and National Clearance Hub Procedures.
NOTE: This manual …
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This page has been archived.
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Guidance on the VAT on imported goods and import VAT reliefs.
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The confidentiality rules that apply to HM Revenue Customs information and guidance on the circumstances in which information may be disclosed
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Guidance on the assessment, collection and accounting of Inheritance Tax.
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Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies