Last checked 24 Oct, 2025
View on www.hmrc.gov.uk
View on www.hmrc.gov.uk
All Versions (9)
08 Sep, 2025
1 change 99.0% similar
31 Aug, 2025
1 change 99.0% similar
23 Apr, 2023
1 change 99.0% similar
17 Mar, 2023
1 change 100.0% similar
16 Jun, 2021
3 changes 100.0% similar
11 Mar, 2021
1 change 99.9% similar
16 Apr, 2016
34 changes 44.2% similar
12 Jan, 2014
8 changes 99.1% similar
21 Dec, 2013
First version
Timeline
Related policies
SDLTM10022 - Timeshares - HMRC internal manual - GOV.UK
4 versions
BIM56560 - Films and sound recordings: old regime for films: avoidance: corporate exit schemes - how schemes work - HMRC internal manual - GOV.UK
5 versions
SAIM8050 - Savings and Investment Manual - HMRC internal manual - GOV.UK
5 versions
BIM55065 - Farming in tax law: short-term grazing lets - HMRC internal manual - GOV.UK
5 versions
IHTM35163 - Disclaimers: what you should do when you receive a disclaimer - HMRC internal manual - GOV.UK
8 versions