Hmrc Manual Search
hmrc_manual_searchFind the section of an HMRC internal manual that answers a UK tax question asked in plain words — salary sacrifice, benefits in kind, travel and subsistence expenses, termination payments, share schemes, residence and domicile, capital gains reliefs, VAT liability, IR35 and off-payroll working, pension annual allowance, inheritance tax reliefs, penalties and compliance. This is HMRC's own working interpretation of the UK tax code, section by section, and it is the level at which UK tax questions are actually answered. Returns each matching section with its manual, its section id (EIM42750, CG12345 and the like), its URL, its published_at date and age_days. Narrow to one manual with the manual argument. Retrieve the full text of a hit with hmrc_manual_section.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| count | No | Sections to return, 1-100 (default 20). | |
| query | Yes | The tax question or topic in plain words, e.g. "salary sacrifice pension contributions" or "when is travel to a temporary workplace deductible". | |
| start | No | Offset for paging. | |
| manual | No | Restrict to one manual, as a base_path or slug, e.g. "/hmrc-internal-manuals/employment-income-manual" or "employment-income-manual". Get these from hmrc_manuals. | |
| include_other_departments | No | Also search non-HMRC departmental manual sections. Default false. |