Welcome to the HMRC Manuals - Croner-i's database of tax and VAT guidance manuals (the former Revenue and former Customs manuals). These have been enhanced with a detailed topic index, and links to other manuals, legislation and relevant tax cases.
The structure and presentation of the manuals on the HMRC site is not consistent. Where Croner-i’s spidering tool picks up materials on that site which do not appear in the main table of contents for the manual, these are included in the section entitled ‘Additional material found on the HMRC site’ which appears at the end of each affected manual.
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