Last checked 24 Oct, 2025
View on www.hmrc.gov.uk
View on www.hmrc.gov.uk
All Versions (9)
18 Oct, 2025
11 changes 1.7% similar
11 Mar, 2021
1 change 99.6% similar
19 Sep, 2020
1 change 98.1% similar
02 Dec, 2018
1 change 98.1% similar
16 Apr, 2016
1 change 99.6% similar
21 Dec, 2013
6 changes 83.3% similar
22 Jul, 2011
33 changes 4.3% similar
14 May, 2008
2 changes 99.9% similar
14 Feb, 2006
First version
Timeline
Related policies
INTM440120 - International Manual - HMRC internal manual - GOV.UK
4 versions
Register for VAT: When to register for VAT - GOV.UK
27 versions
OT05455 - Oil Taxation Manual - HMRC internal manual - GOV.UK
5 versions
VATLP05800 - Exemption: examples of supplies which are leasing or letting of immovable property - HMRC internal manual - GOV.UK
9 versions
GACV05300 - Guidance on the Audit of Customs Values - HMRC internal manual - GOV.UK
5 versions