HMRC International Manual
Commentary
These manuals contain the day to day technical instructions used by staff in the Inland Revenue and should be referred to as a guide to current practice and procedures.
Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland under the Open Government Licence.
Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland under the Open Government Licence.