The Tax and Duty Manual - High Income Individuals’ Restriction (HIIR) now incorporates relevant information from a number of archived tax and duty manuals.
The archived tax and duty manuals are:
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the operation of HIIR before 2010 (Tax and Duty Manual Part 15-02a-01),
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HIIR Finance Act 2010 changes and related issues (Tax and Duty Manual Part 15-02a-03), and
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carrying forward excess HIIR relief for married couples and civil partners (Tax and Duty Manual Part 15-02a-07)
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