Welcome to the HMRC Revenue Manual Archive

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

The link in the panel above will allow you to search across all past manuals, or you can filter by year and month. Past manuals are arranged by year, quarter, month and then subject. The contents are the same as for the current HMRC Revenue Manuals, with variations according to the year.

This service is maintained by the team of Senior Technical Editors at Croner-i.

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