In recent TALC discussions, Revenue confirmed that all pre-2012 material is contained in the “Historic materials” section of the Revenue website because it is more than 5 years old. It further noted that there is a destination table within the historic materials section which indicates the sections of the manuals, Tax Briefings or eBriefs are now contained in. Revenue also noted that Revenue forms not being on the website in pdf was part of a strategy to encourage people to use the online system.