Specialist Publications

All recently published technical guides, reports and specialist information can be found here. If you are unable to find a particular publication please use the comment form for assistance.

• Tax agent guide - how to use the improved HMRC website (PDF 477K)
  Guidance for agents and advisers on getting the most out of our website and the recent improvements to navigation, search and form-finding.
• Reducing error and fraud in Tax Credits (PDF 77K)
  A new report is available on Reducing error and fraud in Tax Credits.
• Independent review of the Memorandum of Understanding between HM Revenue & Customs and the Social Security Advisory committee published (PDF 160K)
• Guidance on the corporation tax treatment of NHS Foundation Trusts (PDF 156K)
  Guidance covering the corporation tax treatment of commercial non-core health care activities of NHS Foundation Trusts.
• 100 Per Cent First-Year Allowances
  For Cars with Low Carbon Dioxide Emissions and Natural Gas and Hydrogen Refuelling Stations.
• Approved UK Custodian and UK Intermediaries List
  This list will be of interest to those (mostly securities dealers) who pay or receive manufactured overseas dividends.
• Authorised Unit Trust and Open-ended Investment Companies Interest Distribution Guidance Notes
• Benefits in Kind
  Tax and National Insurance Contributions Treatment of Benefits in Kind.
• Business Economic Notes
  These notes are intended to provide a general background to various trades.
• Capital Allowances Investment Schemes
• Certificates Of Tax Deposit Prospectus (Series 7)
  Information about the Tax Deposits scheme has been updated.
• Chargeable Events
  These notes provide insurers with guidance both about the technical specifications that must be met when reporting gains on magnetic media and about how to complete the prescribed form of certificate.
• Clearances and Approvals provided for in the Taxes Acts
  Here you will find the addresses of HMRC offices that give statutory clearances and approvals.
• Codes of Practice
  These codes outline the standards we set ourselves and the rights that taxpayers have in particular situations.
• Collection of Student Loans
  An outline of how the system will affect employers.
• Community Amateur Sports Clubs (CASCs)
  Information dedicated to CASCs and those wishing to give to them tax effectively.
• Community Investment Tax Relief
  Further information and guidance.
• Disability Discrimination Act
  New access requirements - tax guidance.
• Electronic Business: User Guides and Technical Specifictaions
• Enhanced 100% Capital Allowances for Energy-Saving Investments
• Enhanced 100% Capital Allowances for Water-Efficient Investments
• Entertainers - Guidelines on the Special NIC Rules for Entertainers (PDF 195K)
• European Union Savings Directive (Countering cross-border tax evasion by individuals)
  The directive aims to counter cross border tax evasion by collecting and exchanging information about foreign resident individuals receiving savings income outside their resident state
• Expenses payments to employees travelling outside the UK
• Extra Statutory Concessions
  An ESC is a relaxation of the tax laws to give taxpayers a reduction in the amount of tax they need to pay.
• Flat Conversion Allowances
  These notes give guidance on the new flat conversion allowances, introduced in the Finance Act 2001.
• Film tax relief
  Information on the new tax relief for British film production and on the taxation of the film industry more generally.
• General Insurance Reserves (Tax) Regulations
  These notes give guidance on the General Insurance Reserves (Tax) Regulations.
• Guidance Note on Manufactured Payment Unallowable Purpose Provision
  Finance Bill 2004 introduces an “unallowable purpose” rule for manufactured payments. A guidance note has been issued that gives an overview of the new rule and sets out the circumstances in which the Revenue will, and will not, seek to apply it.
• Human Rights Act (PDF file 41K)
  Guidance issued to Inland Revenue Staff on Human Rights and Penalties on 11 September 2002.
• Individual Savings Accounts (ISAs) and Personal Equity Plans (PEPs)
  Guides for managers and savers on these tax free saving schemes.
• Notes for Software Developers
• Insolvencies - fixed and floating charges
  A statement by the Inland Revenue, Customs & Excise and the Redundancy Payments Service has been issued on their approach in cases involving the distribution of proceeds of book debts subject to debentures, in the light of the decision of the Privy Council in the Brumark case.
• List 3
  Deduction for Fees and Subscriptions Paid to Professional Bodies or Learned Societies.
• Manufactured Payments Guidance
  Notes to help people in the financial markets to comply with the tax rules on manufactured payments.
• Mariners Regulations - New
  The Social Security (Categorisation of Earners)(Amendment No.2 ) Regulations 2003 have been laid before Parliament. The new regulations will change the National Insurance treatment of offshore manning arrangements for mariners.
• Overseas Life Assurance Business
  Guidance Notes for Insurers.
• Payroll Giving: Guides for employers and employees
  These guides have been published as part of the Getting Britain Giving measures.
• Pension Schemes
• Registered Pension Schemes - Annual Information Returns
  Guidance and specifications on making annual information returns.
• Plant or Machinery Rent Factoring
  Guidance on how new section 785A ICTA (as introduced by Clause 135 Finance Bill 2004) will operate in practice.
• Recognised Stock Exchanges Overseas
  List of Stock Exchanges designated as "recognised stock exchanges" by Order of the Board under Section 841(1)(b) ICTA 1988.
• Reform of Company Car Taxation
• Research and Development Tax Credits
• Salary Sacrifice Guidance
• Savings Income reporting guidance notes
  This guidance will help you decide whether or not you are affected by the European Union Savings Directive and how to report if you are.
• Section 17 and 18 Reporting
  Guidance Notes and the specifications for making returns are now available.
• Settlements Legislation for Small Business Advisers (PDF 177K)
  This guide brings together some new and existing guidance in one single publication.
• Special Commissioners - publication of decisions
• Stamp Duty
  This section includes the Stamp Taxes Manual, Newsletters and other Stamp Office publications.
• Statements of Practice
  These explain HMRC's interpretation of legislation and the way we apply the law in practice.
• Tackling error and fraud in the Child and Working Tax Credits
  The Paymaster General announced in a statement in the House of Commons on 11th July 2006 that HM Revenue & Customs is publishing a detailed account of what it is doing and will do to tackle error and fraud in tax credits
• Tax Deduction Scheme for Interest
  Guidance for Financial Institutions on the Tax Deduction Scheme for Interest.
• The House of Lords judgment on 4 March 2004 in the case of ‘Leyland Daf Limited’
  Statement on behalf of HM Revenue & Customs and the DTI Insolvency Service (‘The Crown Departments’).
• Valuation Office Agency Framework Review
  Report on the VOA Framework Review.
• WFTC/DPTC Decision Maker's Guide (DMG)
  Guide for decision makers dealing with Working Families' Tax Credit (WFTC) and Disabled Person's Tax Credit (DPTC).