These manuals contain the day to day technical instructions used by staff in HM Revenue & Customs and should be referred to as a guide to current practice and procedures.

HMRC Manuals contain material which is copyright of the Crown and is sourced from HMRC. 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.

UPDATE INFORMATION
Updates made by HMRC are consistently monitored by our in-house editors and the Manuals are updated constantly throughout the year.