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HMRC internal manual

Appeals reviews and tribunals guidance

Introduction: Guidance - indirect taxes

Where this guidance refers to indirect taxes this includes



  • aggregates levy
  • air passenger duty
  • alcoholic liquor duties,
  • bingo duty
  • climate change levy
  • customs duty
  • gaming duty
  • general betting duty
  • hydrocarbon oils duties
  • insurance premium tax
  • landfill tax
  • lottery duty
  • machine games duty
  • money laundering decisions
  • pool betting duty
  • remote gaming duty
  • tobacco products duty and
  • VAT.

Note: This guidance does not cover restoration decisions, see ARTG1080.

Where guidance applies to only one or some of these matters it makes this clear.