Last checked 24 Oct, 2025
View on www.hmrc.gov.uk
View on www.hmrc.gov.uk
All Versions (5)
Timeline
Related policies
INTM441090 - International Manual - HMRC internal manual - GOV.UK
3 versions
CIRD210120 - Corporate Intangibles Research and Development Manual - HMRC internal manual - GOV.UK
6 versions
BIM55065 - Farming in tax law: short-term grazing lets - HMRC internal manual - GOV.UK
5 versions
IHTM16180 - Inheritance Tax Manual - HMRC internal manual - GOV.UK
4 versions
INTM440120 - International Manual - HMRC internal manual - GOV.UK
4 versions