Introduction: Using this guidance
This guidance is not intended to be a set of instructions which are followed from the beginning to end in a linear manner. By following the hyperlinks you can move directly to any part of the guidance or the next page. If you move to another part of the guidance by using a hyperlink you can move back by using the navigation buttons in your browser.
HMRC staff can also navigate the various chapters by using the active Guidance Map. This is not available to the general public for technical reasons.
You can also bookmark frequently used pages so they can be found again without having to refer to the index or Guidance Map.