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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
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This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.
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Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.
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International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
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Manual archived - guidance now obsolete
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Guidance on the tax rules affecting investment funds and fund managers.
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Guidance and information on Labour Provider
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This page has been archived.
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This manual provides guidance on the corporation tax treatment of insurance companies writing life assurance and other long-term insurance business. The guidance relates to the life tax regime introduced in Finance Act 2012 …
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Litigation and Settlement Strategy Manual (LSS)
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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
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A guide on the requirements and conditions to mandatory tax adviser registration.
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This page has been archived.
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This page has been archived.
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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 …
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How to apply the new relief introduced by Finance Act (no 2) 2017
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Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
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This manual provides technical guidance regarding the entitlement and enforcement of the National Minimum Wage.
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This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
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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
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A general introduction into oils activity and the assurance role of HM Revenue & Customs
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Orchestra Tax Relief
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This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
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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
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What a PAYE Settlement Agreement (PSA) is and how to deal with it
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The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
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Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents.
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This guidance is written for HMRC officers who have to consider the remittance basis and domicile of individuals
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Repayment Claims Manual
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Manual archived - guidance now obsolete
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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.
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This manual is about the Residential Property Developer Tax
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Manual archived - guidance now obsolete
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An explanation of how certain types of income from savings and investments are taxed
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Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
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HMRC is currently reviewing this guidance. This is to include new areas of legislation relating to CIS, CT and Gambling Taxes and to ensure the existing information is accurate/up to date. If you have any comments or feedbac…
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Guidance on the general legislative framework that applies to self assessment claims.
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This manual contains guidance and processes for Self Assessment (SA)
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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
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Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns
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Shared Workspace is an online service used by HM Revenue & Customs to collaborate with businesses and agents - service availability and how to apply
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this is test body
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How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
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This manual brings together the operational guidance relevant to all teams across Specialist Investigations
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This page has been archived.
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Guidance on Stamp
Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December
2003. Since 1 April 2018 SDLT has applied to land transactions in England and
Northern Ireland only.
Guidance for transact…
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Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT)
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How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay