Welcome to the HMRC Tax Manuals Archive. 

A unique service - there is no other way of accessing what an HMRC tax manual said at a particular date in the past. You can look at monthly views of all the manuals dating back to the first quarter of 1997. 

The manuals are arranged by year, quarter, month and then subject so you can easily filter to the version you require.

We welcome contact from our customers. If you have a comment on the editorial content of the HMRC Tax Manuals Archive, please click here to email your views to us. We look forward to hearing from you.