These manuals contain technical guidance for tax professionals and should be referred to as a guide to current practice and procedures.

Welsh Revenue Authority Manuals contain material which is copyright of the Crown and is sourced from the Welsh Revenue Authority. Crown copyright material is reproduced with the permission of the Controller of HMSO under the Open Government Licence.

Update information
Updates made by the Welsh Revenue Authority are consistently monitored by our team and the manuals are updated constantly throughout the year.

Publisher: Welsh Revenue Authority