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HM Revenue & Customs

These manuals contain technical guidance for HMRC staff and tax professionals and are also published in accordance with the HMRC Publication scheme.

The guidance is not comprehensive and does not provide a definitive answer in every case. It is based on the law as it stood when they were published. HMRC publishes amended or supplementary guidance if there’s a change in the law or in the department’s interpretation of it.

Find out how HMRC advice and information can help you.

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253 results

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253 results sorted by A-Z
Of Type HMRC manual
  • Video Games Development Company Manual

    The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.

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  • Welsh Taxpayer Technical Guidance

    Technical guidance on who, from 6 April 2019, will be a Welsh taxpayer. Includes guidance on an individual's 'place of residence', 'main place of residence', tests for Welsh taxpayer status and evidence u…

    • Updated:
  • Wine guidance

    This page has been archived.

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