Past levy year rules

The levy rules have changed over time, here you’ll find documents for previous year‘s rules.

About the levy rules

The determination and relevant appendices are all part of the levy rules and the related guidance gives you an overview of how we intend to operate the rules in practice.

Where there are any differences between the guidance and the rules, the rules prevail.

 

Download the 2015/16 rules
Download the 2015/16 levy year rules documents (11mb)
Download
Download the 2016/17 rules
Download the 2016/17 levy year rules documents (5.3mb)
Download
Download the 2017/18 rules
Download the 2017/18 levy year rules documents (14.5mb)
Download
Download the 2018/19 rules
Download the 2018/19 levy year rules documents (22mb)
Download