HMRC manuals

Source universe · Acquisition routes

Official interpretation · Official API · Public

Published by HM Revenue & Customs. Jurisdiction: UK.

Explore the catalogue — measured coverage, freshness, gaps and the boundary between catalogued and reviewed knowledge.

What it covers

• all HMRC manual collections
• tax administration
• HMRC interpretation
• worked examples

Publication and history

Manual pages update in place and can move, split or be withdrawn without creating enacted law.

Current pages through the Content API; retained snapshots and explicit effective dates are required for history.

Review cadence: Daily. Reliability: Official publisher.

Acquisition and rights

• Acquisition: Official API

• Licence: Open Government Licence v3.0

• Commercial reuse: Permitted with attribution

• Raw storage: Permitted

• Derived assertions: Permitted

• Public use: Attributed derived content

• Visibility: Public

Enumerate the complete current estate through paged GOV.UK Search API queries, then use the Content API at no more than 10 requests per second for durable identity and content. Retain raw evidence, detect in-crawl total changes, preserve manual membership and keep HMRC interpretation below legislation. Search has no transactional snapshot or documented numeric rate limit, so discovery must be retryable, bounded and conservative.

Contains public sector information licensed under the Open Government Licence v3.0; credited third-party material remains excluded.

Evidence for this decision

• HMRC manuals collection — Publisher evidence, reviewed 11 September 2026.
• GOV.UK Search API — Access evidence, reviewed 11 September 2026.
• GOV.UK Content API — Access evidence, reviewed 11 September 2026.
• Reuse GOV.UK content — Licence evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.