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HMRC internal manual

Capital Gains Manual

Finding deleted or updated guidance

If you need to refer to guidance that has been deleted or to previous versions of updated content then the UK Government Web Archive (HMRC website) has an online record of HMRC guidance back to 2006. External users can gain access to the UK Government Web Archive by using the following URL: -*/

The site contains a snapshot of the HMRC website on certain days.

Commercial tax and accountancy information services also provide access to superseded or obsolete guidance.