V1.240A HMRC manuals

Under the Freedom of Information Act 2000, a person is entitled to receive, and HMRC are obliged to provide, information which the person requests and which HMRC hold1. This includes, subject to a number of exemptions referred to below, HMRC manuals which constitute the main reference material for HMRC staff. The manuals are, in increasing numbers, published on HMRC's website2. HMRC state “The guidance is aimed at Customs and Excise (sic) Staff and should not be relied upon by businesses in calculating their taxes and or duties.” The guidance nevertheless gives an added dimension to the information

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