IPTM1025 - Destination of AP, CT and RE paragraphs

Most of IPTM is derived from material formerly in the AP (Assessment Procedures) Manual, with some input from CT (Company Taxation) and RE (Relief Instructions) Manuals. Much of the material is fresh drafting but, where possible, the old manual references have been included in the keywords to the accompanying metadata pages. For HMRC staff this means that a search on the old reference will find the IPTM page derived from it. For example, entering AP896 will, via the metadata, find IPTM4200.

This facility only works on the HMRC intranet version and not on the internet version available externally, as the metadata function does not operate in the same way.

| Further reference and feedback | IPTM1013 | |——————————–|——————————————————————————————————|