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  • Self Assessment Manual

    This manual contains guidance and processes for Self Assessment (SA)

  • Complaint Handling Guidance

    This guidance is intended to set out the basic department wide standards for complaints handling.

  • Guidance: Statutory market values for oil

    Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.

  • Compliance Handbook

    The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance is in two sections: The technical guidance (CH1 - CH199999) explains the legislation and the overall policy about the way it should be applied. The operational guidance (CH200000 onwards) explains how to use the penalties and powers in your job. We are still developing this manual and we will add further guidance as it is produced for all compliance matters, both technical and operational.

  • International Exchange of Information Manual

    Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

  • Property Income Manual

    Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents.

  • VAT Traders’ Records Manual

    Guidance on the basic record keeping and accounting requirements that a trader is expected to comply with

  • Capital Gains Manual

  • VAT Government and Public Bodies

    Guidance on VAT as it applies to local authorities and other government and public bodies

  • Tax credits if you have a baby

    Tax credits when you have a baby - what money you can get, how and when to apply for tax credits