CG10100 - Finding deleted or updated guidance

If you need to refer to guidance that has been deleted or to previous versions of updated content then the National Archive site has an online record of the HMRC website back to 2006.

Records for 2012 to date can be found at -

https://webarchive.nationalarchives.gov.uk/ukgwa/*/http://www.gov.uk/

Records for 2005 to 2014 can be found at -

https://webarchive.nationalarchives.gov.uk/ukgwa/*/http://www.hmrc.gov.uk/

The site contains snapshots of the HMRC website on certain days.  Choose a date a bit after the time you are looking for. For more recent guidance, you can find HMRC material within gov.uk using the drop down menu for Departments on the home page.  From there, go to the "Tax agent and adviser guidance" where you will find a link to HMRC manuals.

The earlier Inland Revenue and HMRC page formats changed over time and to get to the manual index you may need to go through the links called "practitioner zone" or "agents & advisers".  Note that some of the internal links do not work on these snapshot sites nor does the search function. 

Commercial tax and accountancy information services also provide access to superseded or obsolete guidance.