CAPI02000 - General principles: contents
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.
Note: This manual is currently under review. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
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CAPI02050Legal provisions
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CAPI02100Responsibilities of Department for Environment, Food and Rural Affairs (DEFRA)
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CAPI02150Responsibilities of Rural Payments Agency (RPA)
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CAPI02200Responsibilities of Her Majesty's Revenue & Customs (HMRC)
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CAPI02250Responsibilities of the UK Border Agency (UKBA)