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Tertiary legislation about VAT in Northern Ireland (NI).
Tertiary legislation about who should register for VAT.
Check the tariff classification for yoghurt.
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. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan car…
This manual has been temporarily withdrawn to enable a major update.
Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions
This book deals with the control, policy and legal aspects of the Alcoholic Ingredients Relief (AIR) scheme, whereby the duty paid on alcohol used in the production or manufacture of eligible articles (foodstuffs and soft dr…
This appendix includes examples following legislative amendments by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (England).
This appendix includes information regarding pipelines, cables and other links.
The principle provisions of the Disability Discrimination Act 1995 came into force on 2 December 1996, which has now been repealed and replaced with the Equality Act 2010.
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
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