Withdrawn leaflets

Reference	Title	Date withdrawn	Successor
CA01	Ni contributions for employees	31/03/05
CA02	National Insurance contributions for self-employed people with small earnings 2004/2005	14/07/05	CF10 (PDF 952K)
CA07	Unpaid and late paid NICs	31/03/06
CA08	Voluntary contributions	23/02/06	CA5603 (PDF 154K)
CA09	National Insurance contributions for widow's and widower's	27/02/06	CF9A
CA10	National Insurance contributions for divorcees	24/02/06	Married Women Paying Reduced Rate National Insurance Contributions (NICs)
CA11	NI contributions for share fisherman	31/03/05	Seafarers
CA12	Training for Future Employment	27/02/06
CA13	National Insurance contributions for women with reduced elections	27/02/06	CF9
CA17F	How to calculate your minimum contribution	11/01/05	CA17 (PDF 188K)
CA23	NICs for mariners	31/03/05	Seafarers
CA24	NICs for masters and employers of mariners	31/03/05
CA25	Agencies and people working through agencies	10/03/06	Employment Status
CA26	National Insurance contributions for examiners, moderators and invigilators, lecturers, teachers and instructors	10/03/06	Employment Status
CA47	Charter for National Insurance contributions	03/03/04	Complaints and putting things right (PDF 264K)
CA65	National Insurance contributions for people working for embassies	30/03/05
CA72	Deferring payment	08/05/06	CA72A - Deferring employee Class 1 National Insurance contributions (NICs) and Guidance Notes (PDF 56K) CA72B - Deferring self-employed National Insurance contributions (NICs) and Guidance Notes (PDF 84K)
CA76	National Insurance abroad - A guide for employers of employees from abroad	31/03/05	National Insurance abroad - A guide for employers of employees from abroad
CA82	If you think our decision is wrong	May 06	Form CA82 (PDF 97K)
CA86	Employees guide to Statutory Sick Pay	31/03/05	Online Information
CA87	National Insurance contributions and the Welsh language (bilingual)	23/06/05
CA90	Convention on Social Security between the United Kingdom and the Republic of Korea	07/06/05	Online information
CA91	Agreement between Uk and Japan on Social Security	04/03/04	Agreement Between the UK and Japan on Social Security
CGT1	Capital Gains Tax - An introduction	26/06/07	Capital Gains Tax - An introduction (PDF 1.1MB)
COLL1 (Eng & Wales)	Distraint	17/08/05
COLL2 (Eng & Wales)	Magistrates' Court proceedings	17/08/05
COLL3 (Eng & Wales)	County Court Proceedings	17/08/05
COLL4 (Eng & Wales)	Bankruptcy and Winding up	31/01/03	IR4
COLL1 (Sco)	Summary Warrant	17/08/05
COLL2 (Sco)	Sheriff Court proceedings	17/08/05
COLL3 (Sco)	Court of Session proceedings	17/08/05
COLL1 (NI)	Distraint	17/08/05
COLL2 (NI)	Magistrates' Court proceedings	17/08/05
COLL3 (NI)	High Court proceedings	12/10/04
COLL4 (NI)	Bankruptcy and winding up	17/08/05
Contact	How to contact the Inland Revenue	01/04/03
COP1	Complaints and putting things right	03/05/07	C/FS Complaints and putting things right (PDF 264K)
COP3	Reviews of employers' and contractors' records	23/07/08	Employers and contractors – reviewing your records (PDF 38K) Large employers and contractors – reviewing your records (PDF 35K) Compliance checks – what happens during and at the end of a check (PDF 33K) Compliance checks – types of penalty (PDF 36K)
COP4	Inspection of schemes operated by financial intermediaries	31/03/06	Inspection of Schemes Operated by Financial Intermediaries
COP 5	Inspections of charities' records	26/07/04
COP 6	Collection of Tax	19/11/04
COP6 (Scot)	Collection of Tax	19/11/04
COP 7	Collection of amounts due from employers and contractors in the construction industry	19/11/04
COP7 (Scot)	Collection of amounts due from employers, and contractors	19/11/04
COP 17	Enquiries into application for WFTC & DPTC	19/01/05
COP 19	National Minimum Wage - Information for employers	28/04/06
COP 20	National Minimum Wage - Information for workers	06/04/06	DTI NMW Leaflet
COP 21	Data Protection	31/03/06
COP 22	Orders for the Delivery of Documents	31/03/06
COP 23	Examinations of claims for Child Tax Credit and Working Tax Credit	11/03/05	Tax Credit factsheets
COP 27	Child Tax Credit and Working Tax Credit. Local Office Enquiries	11/03/05	Tax Credit factsheets
CSS1	Customer Service Standards	06/09/04
CTC/BK1	WFTC & DPTC - help with the cost of childcare	06/04/03	New tax credits introduced April 2004. WTC5
CTC/FS1	WFTC & DPTC and childcare - fact sheet	06/04/03	New tax credits introduced April 2004. WTC5
CTCR/1	Children's Tax Credit	06/04/03
CTSA BK3	A modern system for corporation tax payments. NSV Code R2P 3280	31/10/06	Instalment Payments
CSS/TCO	Inland Revenue Tax Credit Office. Customer Service Standards	02/06/04
CSS/TCO NI	Inland Revenue Tax Credit Office. Customer Service Standards	02/06/04
CWL2	National Insurance contributions for self-employed people.	27/09/05
CWL4	Fund raising events: Exemption for charities and other qualifying bodies	31/05/06	Fund-raising events
CWL5	The Voluntary Arrangements Service.	31/03/06	VAS Helpsheet (PDF 55K)
DPTC/BK1	Your guide to Disabled Person's Tax Credit	06/04/03
DPTC/FS1	Disabled Person's Tax Credit - fact sheet	06/04/03
DPTC/FS2	DPTC fact sheet - Staying in work	06/04/03
IHT2	Inheritance tax on lifetime gifts	31/03/06	Customer Guide to Inheritance Tax
IHT3	Inheritance Tax: An Introduction	31/03/2006	Customer Guide to Inheritance Tax
IHT3 (Welsh)	Inheritance Tax: An Introduction
IHT4	Inheritance tax. Notes on informal calculations of Inheritance Tax	31/03/06	Customer Guide to Inheritance Tax
IHT8	Inheritance tax. Alterations to an inheritance following a death	31/03/06	Customer Guide to Inheritance Tax
IHT8 (Welsh)	Alterations to an inheritance following a death		Customer Guide to Inheritance Tax
IHT11	Payment of Inheritance Tax from National Savings or from British Government stock on the Bank of England Register	31/03/06	Customer Guide to Inheritance Tax
IHT12	Inheritance Tax. When is an Excepted Estate Grant appropriate?	31/03/06	Customer Guide to Inheritance Tax
IHT12(S)	Inheritance Tax. When is an Excepted Estate Grant appropriate?	31/03/06	Customer Guide to Inheritance Tax
IHT12(2004)	Inheritance Tax. When is an Excepted Estate Grant appropriate?	31/03/06	Customer Guide to Inheritance Tax
IHT13	Inheritance tax. Penalties	31/03/06	Customer Guide to Inheritance Tax
IHT14	Inheritance tax. The personal representatives' responsibilities	31/03/06	Customer Guide to Inheritance Tax
IHT 14 (Welsh)	Inheritance tax. The personal representatives' responsibilities	31/03/06	Customer Guide to Inheritance Tax
IHT15	Inheritance tax. How to calculate the liability	31/03/06	Customer Guide to Inheritance Tax
IHT16	Inheritance tax. Settled property	31/03/06	Customer Guide to Inheritance Tax
IHT16 (Welsh)	Inheritance tax. Settled property	31/03/06	Customer Guide to Inheritance Tax
IHT17	Inheritance tax. Businesses, farms and woodlands	31/03/06	Customer Guide to Inheritance Tax
IHT17 (Welsh)	Inheritance tax. Businesses, farms and woodlands	31/03/06	Customer Guide to Inheritance Tax
IHT18	Inheritance tax. Foreign aspects	31/03/06	Customer Guide to Inheritance Tax
IHT19	Inheritance Tax. Delivery of a reduced Inland Revenue Account	31/03/06	Customer Guide to Inheritance Tax
IR List	Catalogue of leaflets and booklets	04/10/05	Leaflets and Factsheets 2005-2006 PDF 170K
IR Insert	Personal allowances and rates	31/03/06
IR1	Extra-Statutory Concession	10/12/04	ESC
IR2	Occupational Pension Schemes - A guide for members of tax approved schemes	31/03/06	Pension Schemes - guidance
IR3	Personal Pension Schemes (including Stakeholder Pension Schemes) - A guide for members of tax approved schemes	31/03/06	Pension Schemes - guidance
IR4	Bankruptcy proceedings in England and Wales	03/05/06	EF5 - Bankruptcy - what you must do (PDF 79K)
IR5	Winding-Up proceedings in England and Wales	03/05/06	EF6 - Winding- up - what the company must do (PDF 81K)
IR6	Double Taxation	01/10/03	DT Manual International Manual Tax Bulletin Articles
IR14-15(CIS)	Construction Industry Scheme	24/05/07	CIS340 (PDF 814K)
IR14/15 (Supp)	Construction Industry Scheme - Supplement	17/04/03
IR16	Share acquisitions - Explantory notes	01/03/04	Schedule 22 of Finance Act 2003
IR33	Income tax and school leavers	30/06/04	Student pages
IR34	Pay as you earn	06/04/03
IR37	"Appeals against NIC, SSP, SMP, SAP and SPP"	01/05/04	DCA 'Appeals' leaflet
IR40 (CIS)	Conditions for getting a Subcontractors Tax Certificate	24/05/07
IR41	Income tax and job seekers	09/06/03
IR 45	what to do when someone dies	26/04/06
IR46	IR46: Clubs, Societies and Voluntary Associations	06/04/07	Clubs, Societies and Voluntary Associations
IR56	Employed or Self-Employed - A guide to employment status for tax and National Insurance contibutions	17/10/08	Employer or self-employed for tax and National Insurance contributions (PDF 60K) Are your workers employed or self-employed for tax and National Insurance contributions (PDF 46K)
IR59	Collection of Student Loans	05/04/05	E17
IR60	Income tax and students	30/06/04	Student pages
IR64	Giving to charity by business	31/05/06	Giving to charity by business
IR65	Giving to charities by individuals	31/05/06	Giving to charities by individuals
IR68	Accrued Income Sheme. Taxing Securities on Transfer	August 2005	Accrued Income Scheme - Taxing Securities on Transfer
IR69	Expenses payments and benefits in kind. How to save yourself work	19/04/06	P11DX (PDF 35K)
IR72	Investigations. The Examination of Business Accounts	05/03/03	See COP11 See IR160
IR73	Investigations. How settlements are negotiated	05/03/03	IR160
IR78	looking to the future	05/01/05
IR87	Letting and your home	23/09/05	Letting a room in your home Rent a Room Scheme
IR95	Approved profit sharing schemes. An outline	30/05/03
IR96	Approved profit sharing schemes. Explanatory notes	30/05/03
IR97	Approved SAYE Share Option Schemes, outline for employees	13/12/05	Share Schemes Pages (RTF 128K)
IR98	Approved SAYE Share Option schemes - explanatory notes	13/12/05	Share Schemes Pages (PDF 96K)
IR101	Approved company share option plans, outline for employees	13/12/05	Share Schemes Pages
IR102	Approved company share option plans - explanatory notes	13/12/05	Share Schemes Pages
IR109	Employer compliance reviews and negotiations	23/07/08	Employers and contractors – reviewing your records (PDF 38K) Large employers and contractors – reviewing your records (PDF 35K) Compliance checks – what happens during and at the end of a check (PDF 33K) Compliance checks – types of penalty (PDF 36K)
IR110	Bank and building society interest.A guide for savers	31/07/04	TaxBack Pages
IR116(CIS)	A guide for subcontractors with tax certificates	24/05/07
IR117(CIS)	A guide for subcontractors with registration cards	24/05/07
IR120 (Welsh)	You and the Inland Revenue	2002	Complaints and putting things right (PDF 264K)
IR122	Volunteer drivers	October 2005	Guidance - Volunteer Drivers
IR124	Using your own vehicle for work	December 2005	Guidance - Using your own vehicle for work – a factsheet for employees
IR125	Using your own car or motorbike to work	06/04/03	Guidance - Using your own vehicle for work – a factsheet for employees
IR131	Statements of Practice	06/12/04	SOP
IR134	Income Tax and National Insurance contributions on relocation packages	04/04/05	relocation
IR136	Income Tax and compant vans	04/04/05	it-vans
IR137	The Enterprise Investment Scheme	17/03/05	Enterprise Investment Scheme
IR 138	Living or retiring abroad? A guide to UK tax on your UK income and pension.	13/07/06
IR 139	Income from abroad? A guide to UK tax on overseas income	13/07/06
IR140	Non-Resident Landlords, their Agents and Tenants	09/03/06	The Non-resident Landlords Scheme
IR141 (Eng)	Open Government	28/01/05
IR141(Welsh)	Open government	28/01/05
IR143	Income Tax and Redundancy	07/04/05	redundancy-factsheet
IR144	Income tax and Incapacity Benefit	09/03/04	DWP leaflet IB1 'A guide to Incapacity Benefit'
IR145	Low interest loans provided by employers	04/03/04	Loans
IR148	Are your workers employed or self-employed?	03/01/07	All registered contractors have received a copy of the ‘Are your workers employed or self-employed? - advice for contractors’ factsheet for CIS (CIS349)(PDF 62K) to help them decide their workers’ employment status. More detailed information is available at Employment status manual.
IR150	Taxation of rents. A guide to property income	22/06/05	Property Income Manual
IR152	Trusts. An Introduction	30/09/04	Trusts
IR153	Tax exemption for sickness or unemployment insurance payments	31/12/03	Assessment Procedures manual at AP1032
IR155	IR155 PAYE settlement agreements	21/03/05	PAYE Settlement Agreements
IR156	Our heritage. Tax exempt works of art	21/01/03
IR161	Tax relief for employees' business travel	06/04/03	See IR124 See it-vans
IR166	The Euro	October 2005	Guidance - The Euro
IR167	Charter for Inland Revenue taxpayers	23/06/03
IR168	How tax credit settlements are negotiated	19/01/05
IR169	Venture Capital Trusts (VCTs)	17/03/05	Venture Capital Trust (VCT)
IR170	Blind persons allowance	31/10/05	new priority number for claiming the allowance is 0845 9000 444
IR172	Income tax and company cars	October 2005	Company cars
IR173	Tax credit - a summary for employers	06/04/03
IR173 (Welsh)	Tax credit - a summary for employers	06/04/03
IR175	Supplying services through a limited company or partnership		Revised material on supplying services
IR176	Green Travel	24/09/04	Fact sheet for employers about Green Travel Plans
IR178	Giving land, buildings, shares and securities to charity	31/05/06	Giving land, buildings, shares and securities to charity
IR179	Research and Development (R&D) Tax Credits	30/04/04	Tax reliefs for research and development
IR180 (CIS)	Construction Industry Scheme: A guide for non-residents	24/05/07
IR2000	The Corporate Venturing Scheme	07/07/05	CVS Guidance
IR2001	Trading by charities	31/05/06	Trading by charities
IR2002	Share Incentive Plans - a guide for employees	02/09/05	Share Incentive Plans - a guide for employees (RTF 82K)
IR2003	Supplying services. How to calculate the deemed payment		Revised material on supplying services
IR2005	Share Incentive Plans Guidance for employers and advisers	October 2005	Guidance - Share Incentive Plans (PDF 430K)
IR2006	Enterprise Management Incentives	21/04/05	Enterprise Management Incentives
IR2007	Capital allowances for flats over shops	31/03/05	Flat Conversion Allowances
IR2008	ISAs and PEPs	June 2005	ISA Factsheet
IR2009	Why pay cash - A guide to alternative payment methods	05/04/05	Payments: How to Pay Instructions
IR2010	Paying tax and National Insurance contributions electronically	06/09/2005	Payments
IR2011	Paying PAYE electronically	27/02/04	Payments
IR2012	Paying Self Assessment electronically	27/02/04	Payments
IR2013	Record-Keeping for Self Assessment	19/06/03	SA/BK4
NE1	First steps as a new employer	08/01/04	BST Help and Advice
NE3	New and small employers - Support with your payroll	08/01/04	BST Help and Advice
NI132	National Insurance for employers of people working abroad	31/03/05	National Insurance for employers of people working abroad
P/SE/1	Are you thinking of working for yourself?	30/04/05	SE1 - Thinking of working for yourself? (PDF 243K)
OCSS1	National Insurance Contributions Office. Our Customer Service Standards	05/04/04
SA/BK3	Self Assessment. A guide to keeping records for self-employed	19/06/03	SA/BK4
SA/BK6	Penalties for late tax returns	22/12/05	Penalties for late tax returns
SA/BK7	Surcharges for late payment of tax	22/12/05	Surcharges for late payment of tax
SD1	Enquires into land transaction returns	05/04/05	Enquiries into land transaction returns
SD2	A quick guide to buying a house	05/04/05	A quick guide to buying a property
SD3	A guide to leases	05/04/05	A guide to leases
SD4	A brief guide for practitioners	08/09/05	A brief guide for practitioners
SD5	Stamp Duty Land Tax in Scotland - A brief guide for practitioners	02/08/05	Stamp Duty Land Tax in Scotland – A brief guide for practitioners
SD6	Appeals against Stamp Duty Land Tax	25/02/04	SD8
SV1	Shares Valuation	03/01/06
TC/FS1	New Help with a new child - WFTC & DPTC	06/04/03	New tax credits introduced April 2004. WTC5
WFTC/BK1	Your guide to Working Families' Tax Credit	06/04/03	New tax credits introduced April 2004. WTC2
WTC/FS.BEN	WTC/FS.BENGALI	24/06/08
WTC/FS.CAN	WTC/FS.CHINESE	24/06/08
WTC/FS.GRE	WTC/FS.GREEK	24/06/08
WTC/FS. GUJ	WTC/FS. GUJARATI	24/06/08
WTC/FS. HIN	WTC/FS. HINDI	24/06/08
WTC/FS. PUN	WTC/FS. PUNJABI	24/06/08
WTC/FS. TUR	WTC/FS. TURKISH	24/06/08
WTC/FS.URD	WTC/FS.URDU	24/06/08
WTC/FS.VIE	WTC/FS. VIETNAMESE	24/06/08
WFTC/FS1	Working Families' Tax Credit - fact sheet	06/04/03
WFTC/FF/FS1	WFTC A guide for farming families	06/04/03
WTC2 (May 2003)	Child Tax Credit, Working Tax Credit. A guide	31/03/05	New version of WTC2 (April 2005)
WTC3	Tax Credit examinations. Claimants penalties and interest charges	11/03/05	Tax Credit factsheets
WTC4	Tax Credit Penalties. How tax credit enquiries are settled	11/03/05	Tax Credit factsheets
WTC5 (June 2004)	Help with the costs of childcare. Information for parents and childcare providers	31/03/05	New version of WTC5 (April 2005)