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
IHTM24074 - Inheritance Tax Manual - HMRC internal manual - GOV.UK
6 versions
CG68270 - Capital Gains Manual - HMRC internal manual - GOV.UK
6 versions
BIM55065 - Farming in tax law: short-term grazing lets - HMRC internal manual - GOV.UK
5 versions
Employment status: employed or self-employed - GOV.UK
27 versions
SDLTM10023 - Stamp Duty Land Tax Manual - HMRC internal manual - GOV.UK
6 versions