Each module is divided into a number of topics. On the left-hand side of a module there is a Browse Topics pod displaying the list of topics associated with the current module. Typically, a list of one or more subtopics is displayed which further categorises the topic.

After you click on a subtopic in the Browse Topics pod, your Tolley^®Guidance view changes. The topics found in the Browse Topics pod are now displayed in a vertical list on the left-hand side of the pane, while the list of documents available for the selected subtopic are displayed on the right-hand side of the pane. The documents are categorised by content types such as overviews, documents, rules, and so on. To access practical guidance or worked examples, click on the corresponding tab. The following options are available:

• Guidance
• Examples
• Templates
• HMRC
• Legislation
• Videos
• News

Some subtopics may not contain all of these options, in that case, the tab is not available.