HMRC are aware that some taxpayers may have been experiencing problems when accessing HMRC guidance manuals on GOV.UK.

HMRC have recently transferred four guidance manuals from the HMRC website to GOV.UK – these are:

• Employment Income Manual
• Employee Tax Advantaged Share Scheme User Manual (new)
• Pensions Tax Manual
• Scottish Taxpayer Technical Guidance (new).

Unfortunately some issues, which were not present during testing, have been identified. This includes:

• missing hyperlinks
• formatting of indented text
• bullet lists and quotes – particularly when there is a combination of two of these styles

HMRC’s first priority has been to resolve the missing hyperlinks, and they advise us that a fix has been successfully implemented for this. HMRC’s next priority is to resolve the formatting problems, for which the cause has been identified. HMRC are in the process of developing and testing a solution.

In light of this there may be a delay in other HMRC manuals going live on GOV.UK.

For now, the previous version of affected manuals will also remain available on the old HMRC website.