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 Capital Gains Manual back to 2002.  How to find the manual depends on what date you are looking for.

The format of the National Archives webarchive does change over time, please use the feedback function on this page if you find that any of the following suggestions are no longer useful. 

Guidance from 2016 onwards 

First search for "Capital Gains Manual - HMRC Internal manual" from the National Archives webarchive homepage at https://webarchive.nationalarchives.gov.uk/search/ (not the main NA homepage), then filter the results to the relevant year.  This should prioritise the contents page for the manual in the list of results which will show as "Capital Gains Manual - HMRC Internal Manual - GOV.UK"

Guidance from 2014 to 2015

First search for simply "capital gains manual" from the National Archives webarchive homepage shown above, then filter the results to the relevant year.  The contents page for the manual will show as "Capital Gains Manual - HMRC Internal Manual - GOV.UK" but won't be prioritised.

Guidance from 2005 to 2014

The site contains snapsots of the former dedicated HMRC website from 2005 to 2014 which can be found at -

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

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. 

Guidance from 2002 to 2004

Searching for "capital gains manual" from the National Archives webarchive homepage shown above, will find some individual pages in the manual from which you should be able to navigate to the contents page.

Commercial tax and accountancy information services also provide access to superseded or obsolete guidance.