diff --git a/app/views/content_items/hmrc_manual.html.erb b/app/views/content_items/hmrc_manual.html.erb
index d5de462e5..d7ad6016a 100644
--- a/app/views/content_items/hmrc_manual.html.erb
+++ b/app/views/content_items/hmrc_manual.html.erb
@@ -13,7 +13,7 @@
   <% @content_item.section_groups.each do |group| %>
     <% next unless group["child_sections"].present? %>
     <div class="subsection-collection">
-      <%= render "content_items/manuals/hmrc_sections", group: group %>
+      <%= render "content_items/manuals/hmrc_sections", group: group, heading: 3 %>
     </div>
   <% end %>
 <% end %>
diff --git a/app/views/content_items/hmrc_manual_section.html.erb b/app/views/content_items/hmrc_manual_section.html.erb
index b3f82e6bd..c3063364d 100644
--- a/app/views/content_items/hmrc_manual_section.html.erb
+++ b/app/views/content_items/hmrc_manual_section.html.erb
@@ -21,7 +21,7 @@
 
   <% @content_item.section_groups.each do | group | %>
     <div class="subsection-collection govuk-grid-column-full">
-      <%= render "content_items/manuals/hmrc_sections", group: group %>
+      <%= render "content_items/manuals/hmrc_sections", group: group, heading: 2 %>
     </div>
   <% end %>
 
diff --git a/app/views/content_items/manuals/_hmrc_sections.html.erb b/app/views/content_items/manuals/_hmrc_sections.html.erb
index eca5cadca..3bf24b36d 100644
--- a/app/views/content_items/manuals/_hmrc_sections.html.erb
+++ b/app/views/content_items/manuals/_hmrc_sections.html.erb
@@ -1,5 +1,10 @@
 <% if group["title"] %>
-  <%= group["title"] %>
+  <%= render "govuk_publishing_components/components/heading", {
+    text: group["title"],
+    font_size: "m",
+    heading_level: heading,
+    margin_bottom: 4,
+  } %>
 <% end %>
 
 <ol class="section-list hmrc">