hmrc_manual_section documents

  1. VATGPB9700 - Government departments and health bodies: Contracted Out Services (COS) Headings: contents
  2. BIM52751 - Care providers: childminders: expenses
  3. EIM23151 - Car benefit: double cab pickups 6 April 2025 onwards
  4. RFIG20500 - Statutory Residence Test (SRT): The ties test: Contents
  5. NIM39110 - National Insurance Numbers (NINOs): Format and Security: What a NINO looks like
  6. SDLTM62320 - Processing - what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, local authority number
  7. RFIG20000 - Statutory Residence Test (SRT): contents
  8. IEIM902330 - Tax Identification Number (TIN)
  9. RFIG20520 - Statutory Residence Test (SRT): The ties test: The number of ties
  10. RFIG20530 - Statutory Residence Test (SRT): The ties test: Definition of a family tie
  11. RFIG21000 - Statutory Residence Test (SRT): Split year treatment: Contents
  12. RFIG20550 - Statutory Residence Test (SRT): The ties test: Accommodation tie
  13. RFIG20570 - Statutory Residence Test (SRT): The ties test: 90-day tie
  14. IHTM14255 - Lifetime transfers: conditions for normal out of income exemption: transferor's standard of living
  15. IHTM14231 - Lifetime transfers: normal expenditure out of income: introduction
  16. RFIG21030 - Statutory Residence Test (SRT): Split year treatment: When split year treatment will apply
  17. CG60201C - Reliefs: contents
  18. RFIG20560 - Statutory Residence Test (SRT): The ties test: Work tie
  19. RFIG21040 - Statutory Residence Test (SRT): Split year treatment: Case 1 - Starting full-time work overseas
  20. DT2140PP - Guidance by country: contents
  21. CTM60060 - Close companies: general: broad definition
  22. TRSM93020 - How to: contents: get proof of registration: contents: downloading a proof of registration document
  23. RFIG21010 - Statutory Residence Test (SRT): Split year treatment: What a split year is
  24. PIM2030 - Deductions: repairs: is it capital?
  25. RFIG21070 - Statutory Residence Test (SRT): Split year treatment: Case 1 - Calculating whether individual works full-time overseas in the relevant period
  26. SDLTM29845 - Definition of a first-time buyer FA03/SCH6ZA/PARA6
  27. PTM044100 - Contributions: tax relief for members: conditions
  28. IEIM402040 - Reportable Information: Tax Identification Number CRS
  29. EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule
  30. CISR14330 - The Scheme: construction operations: index of construction operations
  31. RFIG20540 - Statutory Residence Test (SRT): The ties test: Full-time education of children and the family tie
  32. RFIG20140 - Statutory Residence Test (SRT): Automatic overseas tests: Third automatic overseas test
  33. IHTM06013 - Rules about excepted estates: exempt excepted estates
  34. RFIG20510 - Statutory Residence Test (SRT): The ties test: Introduction
  35. CIRD80000 - R&D tax relief: introduction: contents
  36. CH51300 - Assessing Time Limits: The Time Limits: What are the new time limits - introduction
  37. PIM1035 - Introduction: Jointly owned property and partnerships
  38. SACM12150 - Overpayment relief: Form of claims
  39. CISR14090 - The Scheme: construction operations: building service systems
  40. BIM47820 - Specific deductions: use of home: specific expenses
  41. RFIG21060 - Statutory Residence Test (SRT): Split year treatment: Case 1 - Overseas work criteria
  42. PTM133810 - Unauthorised payments: Deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: overview
  43. INTM180030 - Foreign entity classification for UK tax purposes: List of classifications of foreign entities for UK tax purposes
  44. RFIG21050 - Statutory Residence Test (SRT): Split year treatment: Case 1 - The relevant period
  45. VIT32000 - How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111
  46. RFIG20580 - Statutory Residence Test (SRT): The ties test: Country tie
  47. EIM31800 - Deductions: travel expenses: general: contents
  48. EIM05231 - Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
  49. PIM2120 - Deductions: main types of expense: legal and professional costs
  50. EIM23900 - Car benefit: special cases: issues relating to electric cars