CG10100 - Finding deleted or updated guidance

If you need to refer to guidance that has been deleted or to previous versions of updated content then the National Archive site has an online record of HMRC guidance back to 2006 that can be found at -

http://webarchive.nationalarchives.gov.uk/*/http://www.hmrc.gov.uk/

The site contains a snapshot of the HMRC website on certain days.  Choose a date a bit after the time you are looking for.  The IR & HMRC homepage formats changed over time and to get to the manual index you may need to go through the links called "practicioner zone" or "agents & advisers".  Note that some of the internal links do not work on these snapshot sites nor does the search function. 

Commercial tax and accountancy information services also provide access to superseded or obsolete guidance.