Dealing with HMRC – collection

HMRC manuals

Guidance used internally by HM Revenue and Customs.

Contents

Introduction

These manuals contain guidance prepared for HM Revenue and Customs (HMRC) staff and are published in accordance with the Freedom of Information Act 2000.

HMRC Publication Scheme

Do not assume that the guidance is comprehensive or that it will provide a definitive answer in every case. HMRC will use their own reasoning, based on their training and experience, when applying the guidance to the facts of particular cases.

The guidance in these manuals is based on the law as it stood at date of publication. HMRC will publish amended or supplementary guidance if there is a change in the law or in the department’s interpretation of it. HMRC may give earlier notice of such changes through a Revenue and Customs Brief or press release.

Subject to those qualifications readers may assume the guidance applies in the normal case; but where HMRC considers that there is, or may have been, avoidance of tax the guidance will not necessarily apply.

When you can rely on information or advice provided by HMRC

A to Z of Manuals

Admin Law Manual
Guidance on admin law covering incorrect advice to customers; collection and management; extra statutory concessions and statements of practice.

Aggregates Levy Guidance Manual
Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK.

Air Passenger Duty Manual
Covers all aspects of air passenger duty (APD). It is designed for use as a reference point and aide-memoire on matters specific to APD.

Air Passenger Duty Risk Based Control Manual
Provides guidance on the risk-based control of air passenger duty (APD).

Alcohol Wholesaler Registration Scheme Manual
Guidance on the Alcohol Wholesaler Registration Scheme (AWRS) covering the scope of the scheme, exclusions, group registration, the fit and proper test and penalties.

Animation Production Company Manual
Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions.

Anti-dumping and Countervailing Duties Manual
Outlines the relevant legislation, deals with the assurance/control of anti-dumping duty and countervailing duty.

Appeals, reviews and tribunals manual
A new tribunal system to replace some 70 tribunals dealing with a wide range of matters.

ATACPD - ATA/CPD Carnets Manual
Sets out the department’s objectives on ATA, CPD and EC/CPD/China-Taiwan carnets.

Bank Levy Manual
This manual is a guide to the bank levy (Schedule 19 Finance Act 2011 and SI2011/1785).

Beer Guidance Manual
The aim of this guidance overall is to equip staff to understand beer and to be able to deal with enquiries and carry out effective assurance visits.

Biofuels Assurance Manual
Biofuels - what they are, how they are produced, distributed and used and the assurance role of HM Revenue and Customs.

Bona Vacantia Guidance
An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.

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.

Business Leasing Manual
An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery.

Capital Allowances
Definition of capital allowances, how allowances are made and how to claim.

Capital Gains Manual
What is a capital gain or a capital loss and how to work out the tax due after the sale of an asset.

CAP Imports Manual
This publication provides guidance necessary for UK Customs control of goods imported under the Common Agricultural Policy (CAP) of the European Union (EU).

Child Benefit Technical Manual
The law relating to claims and processing of Child Benefit and Guardians Allowance.

Cider Manual
The aim of this guidance overall is to equip staff to understand cider and to be able to deal with enquiries and carry out effective assurance visits.

Claimant Compliance Manual
Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.

Collection of Student Loans
The role of HMRC in the collection of student loan repayments.

Community Investment Tax Relief Manual
How the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments.

Company Taxation
All aspects of company taxation.

Complaint Handling Guidance Manual
This guidance is intended to set out the basic department wide standards for complaints handling.

Complaints and Remedy Guidance Manual
This guidance is aimed at all HMRC staff involved in considering complaints under our departmental complaints procedures.

Compliance Handbook Manual
Guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013.

Compliance Operational Guidance Manual
A project to modernise HMRC compliance operational guidance has produced updated material to replace the Employer Compliance Handbook. In time the project will modernise guidance in other areas.

Construction Industry Scheme Reform Manual
The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007.

Corporate Finance Manual
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts.

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 and development.

COTAX Manual
All aspects of company taxation including appeals, enquiries, payments and penalties.

Customs Authorisation and Approval Manual
This guidance is for the use of staff concerned with the authorisation and approval of economic operators and their premises for customs regimes and procedures.

Customs Civil Penalties Guidance Manual
This guidance is about civil penalties for contravening customs provisions.

Customs Freight Simplified Procedures Manual
Outlines the criteria, conditions and procedures for traders to become authorised and provides guidance on the daily control and assurance of traders operating CFSP.

Customs Intellectual Property Rights Manual
Rules and guidelines and general advice on interpreting Customs Intellectual Property Rights.

Debt Management and Banking Manual
Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking and Accounting Guide (BAAG).

Decisions and Appeals for National Insurance and Statutory Payments
Technical guidance explaining the relevant legislation and how HMRC should apply it when dealing with disputes about NIC or statutory payments.

Denatured Alcohol Manual
HMRC strategy for the administration of denatured alcohol production and the use of denatured alcohol in the UK.

Diplomatic Privileges Manual
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.

Double Taxation Relief Manual
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement when income is earned in the UK by a non-resident.

Duty Free Spirits Manual
This manual deals with the approval and control of spirits used duty free for medical or scientific purposes as well as for art and manufacture.

EC Export Preference Manual
A guide to EC Export Preference.

EC preferences exports to Turkey Manual
A guide to EC preferences exports to Turkey.

EC preferences imports from Turkey Manual
A guide to EC preferences imports from Turkey.

Employee Tax Advantaged Share Scheme User Manual
Guidance relating to tax advantaged share schemes.

Employment Income Manual
A guide to the Income Tax (Earnings and Pensions) Act 2003.

Employment Related Securities Manual
How securities - including shares and options over securities - are taxed and treated for National Insurance.

Employment Status Manual
Guidance on the employment status of individuals including agency workers, service companies and other intermediaries.

Enquiry Manual
How HMRC carries out tax enquiry work.

Excise Assessments Interim Guidance
Interim guidance regarding Excise Assessments.

Excise Civil Evasion Penalty Manual
HMRC formal procedures and work systems are outlined in this guidance.

Excise Civil Penalties Manual
This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994.

Excise Competent Official Guidance Manual
Guidance for staff who work with and exchange excise information under Excise Administrative Cooperation Arrangements.

Excise Due Diligence Condition Guidance
Excise Due Diligence Condition Guidance.

Excise Repayment of Overpaid Duty Guidance
Excise Repayment of Overpaid Duty Guidance.

Excise Statutory Interest Manual
Excise Statutory Interest Manual.

Export Procedures
Provides information and the advice needed for making electronic export declarations onto CHIEF.

Film Production Company Manual
Guidance relating to the taxation of activities by a film production company.

Fraud Civil Investigation Manual
Code of Practice 9 and the Contractual Disclosure Facility (CDF).

Gas for Road Fuel Use Manual
Gas for Road Fuel Use Manual.

General Insurance Manual
About the general insurance industry, its taxation, how it is regulated and the rules it has to follow.

Guidance and Real Estate Investment Trusts Manual
A definition of Real Estate Investment Trusts (REITs) and how they work.

Guidance on the Audit of Customs Values
Describes the department’s interpretation of the EC legislation covering the valuation of imported goods for ad-valorem customs duty purposes and import VAT.

Holding and Movement Assurance Guidance
All existing Holding and Movement Manuals will soon be merged into this new publication.

Holding and Movement Alcohol Strategy - Abandonment of Goods Manual
Holding and Movement Alcohol Strategy - Abandonment of Goods Manual.

Holding and Movement Alcohol Strategy Accounts
Holding and Movement Alcohol Strategy Accounts.

Holding and Movement Alcohol Strategy Audit Risk and PERCET Manual
Holding and Movement Alcohol Strategy Audit Risk and PERCET Manual.

Holding and Movement Alcohol Strategy Credibility
Holding and Movements Alcohol Strategy Credibility.

Holding and Movement Alcohol Strategy Post Visit Action
Holding and Movement Alcohol Strategy-Post Visit Action.

Holding and Movement Alcohol Strategy Pre Visit Preparations
Holding and Movement Alcohol Strategy Pre Visit Preparations.

Holding and Movement Alcohol Strategy Supply Chain manual
Holding and Movement Alcohol Strategy Supply Chain manual.

Holding and Movement Alcohol Strategy Subsidiary Records manual
Holding and Movements Alcohol Strategy Subsidiary Records manual.

Holding and Movement Alcohol Strategy Unannounced Visits manual
Holding and Movements Alcohol Strategy Unannounced Visits manual.

Holding and Movement Duty Stamps Manual
Holding and Movement Duty Stamps Manual.

Holding and Movement Export Shops Guidance Manual
Holding and Movement Export Shops Guidance Manual.

Holding and Movement Financial Securities Assurance Manual
Holding and Movement Financial Securities Assurance Manual.

Holding and Movement Italian Tax Stamps Manual
Holding and Movement Italian Tax Stamps Manual.

Holding and Movement Owners and Transporters Manual
Holding and Movement Owners and Transporters Manual.

Holding and Movement Warehousing Manual
Holding and Movement Warehousing Manual.

Hydrocarbon Oils Strategy Manual
Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy.

Imports Manual
Guidance on the Vat on imported goods and import VAT reliefs.

Import and Export Pipe-line Manual
Sets out the legal provisions and principles relating to the revenue control of off-shore import pipe-lines and on-shore export pipe-lines.

Import and National Clearance Hub Procedures Manual
Import and National Clearance Hub Procedures Manual.

Import preference guidance notes
Import preference guidance notes.

Information Disclosure Guidance Manual
The confidentiality rules that apply to HMRC information and guidance on the circumstances in which information may be disclosed.

Inheritance Tax Manual
Guidance on the assessment, collection and accounting of Inheritance Tax.

Insurance Premium Tax Manual
This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.

Insurance Policyholder Taxation Manual
Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies.

International Exchange of Information Manual
International Exchange of Information Manual.

International Manual
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements.

Introduction to Administrative Cooperation in Excise Manual
An introduction to procedures for Administrative Cooperation in Excise (AC-e), the different types of cooperation, and why and when they are used.

Labour Provider Manual
Guidance and information on Labour Provider.

Landfill Tax Manual
Guidance and information on Landfill Tax.

Lloyds Manual
An overview of the Lloyds market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyds underwriting members.

Machine Games Duty Manual
This guidance contains more detailed information on how to carry out a compliance check where dutiable machine games are on the premises.

Money Laundering Regulation: Compliance
Guidance on the principles and good practice that should be applied by HMRC staff involved in anti-money laundering compliance.

Money Laundering Regulations: Penalties and Prosecutions Manual
This guidance provides a complete explanation of the ways we can encourage compliance with the Regulations, how a penalty is calculated and escalated sanctions for non-compliance.

Money Laundering Regulations: Registration
This guidance is is intended to provide information and advice about the principles and good practice that should be applied by HMRC staff involved in registration under the 2007 Regulations.

National Insurance Manual
Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO).

National Minimum Wage Manual
Technical guidance regarding the entitlement and enforcement of the national minimum wage.

Offshore Funds Manual
Guidance on how UK resident investors in offshore funds are treated for tax purposes.

Oil Taxation Manual
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.

Oil Technical Manual
A general introduction into oils activity and the assurance role of HMRC.

Other Non-Statutory Clearance Guidance
This guidance is for all HMRC staff who deal with other non-statutory clearances.

Partnership Manual
Guidance on partnerships and how they are taxed in the UK.

PAYE Manual
Guidance for staff working through PAYE processes for individuals and employers.

PAYE Settlements Agreements Manual
What a PAYE Settlement Agreement (PSA) is and how to deal with it.

Pensions Tax Manual
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

Property Income Manual
How rents from UK properties are taxed.

Registered Pension Schemes Manual
The legislation and regulations behind the pension schemes tax regime introduced in April 2006, and its practical application. This manual is no longer being updated. Please refer to the Pensions Tax Manual for current guidance.

Repayment Claims Manual
How HMRC deals with annual repayment claims, and how the work is organised and checked.

Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise Manual
Details of Administrative Cooperation in Excise (AC-e) procedures and how to request assistance from other member states.

Residence, Domicile and Remittance Basis Manual
This guidance is written for HMRC officers who have to consider the residence, domicile and remittance basis of individuals.

Responding to requests from OMS under Administrative Cooperation in Excise
How to respond to requests from other member states under Administrative Cooperation in Excise arrangements (AC-e).

Savings and Investment Manual
An explanation of how certain types of income from savings and investments are taxed.

Scottish Taxpayer Technical Guidance
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer.

Securities Guidance Manual
This guidance is for caseworkers and their managers within Specialist Investigations (SI) Securities Teams.

Self Assessment Claims Manual
Guidance on the general legislative framework that applies to self assessment claims.

Self Assessment Guides
The legal framework for Income Tax Self Assessment (SA), how to pay or claim tax, how HMRC checks the returns and about tax returns for partnerships.

Self Assessment Manual
Guidance for staff working through Self Assessment (SA) processes including returns, payments, records and the transfer of liability.

Senior Accounting Officer Guidance Manual
Guidance for senior accounting officer on how all companies must deliver correct and complete tax returns.

Shared Workspace Business Manual
Shared Workspace is an online service used by HMRC to collaborate with businesses and agents - service availability and how to apply

Shares and Assets Valuation Manual
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.

Specialist Investigations Operational Guidance
This manual brings together the operational guidance relevant to all teams across Specialist Investigations.

Spirits Production Manual
This guidance deals with the approval and control of distilleries producing spirits.

Stamp Duty Land Tax Manual
Stamp Duty Land Tax, when it is chargeable and which forms to use to tell HMRC of a land transaction - applies from 1 December 2003.

Stamp Office Manual
Guidance on Stamp Duty, a charge on documents that transferred a property.

Stamp Taxes on Shares Manual
Guidance on Stamp Taxes on Shares.

Statutory Payments Manual
How HMRC administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay.

Strategic Goods and Services - assessment of risk and offence action Manual
Risk assessment and offence action about the control of export and transhipment of goods that require licences issued by the Department for Business, Innovation and Skills.

Strategic Goods and Services - BIS Export Licensing and Sanctions Manual
Risk assessment and offence action about the control of export and transhipment of goods and services that require export or transhipment licences issued by the Department for Business, Innovation and Skills.

Tax Compliance Risk Management
This guidance replaces that published in December 2007 and incorporates revisions following consultation with customers and staff.

Tax Credit Technical Manual
A guide to the law relating to Child Tax Credits and Working Tax Credits including entitlement, changes in circumstances and how payments are made.

Tax Credits Manual
How HMRC handles Child Tax Credit and Working Tax Credit cases.

Technical Teams Operational Guidance Manual
Guidance on the Technical Teams Operational Guidance Manual.

Television Production Company Manual
Guidance on the new regime for the taxation of Television Production Companies and a new relief for the television industry, Television Tax Relief.

Temporary storage and approved depositories
Provides guidance on the approval and control of temporary storage premises situated within and outside the approved area of a sea or airport.

Theatre Tax Relief Manual
Guidance on specific rules for relief for theatrical production companies.

Tobacco: Control of Supply Chains
HMRC role to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling.

Tobacco Products Duty Manual
Tobacco Products Duty Manual.

Tonnage Tax Manual
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.

Trusts
An introduction to trusts, their income and gains and how HMRC treats them for tax purposes.

VAT Manuals
A link to an A-Z listing of all manuals about VAT.

Venture Capital Schemes Manual
A definition of the different types of venture capital schemes and how they work.

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.

Wine Manual
Guidance to equip staff to understand wine and made-wine and to be able to deal with enquiries and carry out effective assurance visits.