Update Sept 17, 2021: The Northern Ireland procedures for controlling new means of transport arrangements from 1 January 2021 have been added to the collection.
These manuals contain guidance prepared for HMRC staff, published under the Freedom of Information Act HMRC Publication scheme.
You should not assume that the guidance is comprehensive or that it will provide a definitive answer in every case. HMRC will use their own reasoning, based on their training and experience, when applying the guidance to the facts of particular cases.
The guidance in these manuals follows the law as it stood at publication. HMRC will publish amended or supplementary guidance if there is a change in the law or in the department’s interpretation of it. HMRC may give earlier notice of such changes through a Revenue and Customs Brief or press release.
Subject to these qualifications you can assume the guidance usually applies, but where HMRC considers that there is, or may have been, avoidance of tax the guidance will not necessarily apply.
Source gov.uk
