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HMRC manual changes: 1 December 2023

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30 November 2023
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

Direct taxes 

Manual  Page  Comments 
Trusts Settlements and Estates Manual Updated: TSEM4005 Added link to TSEM11100 for internal users needing to contact Trusts Technical for guidance on application of settlements legislation before tax year 1995-1996.
 

 

Administration

Manual  Page  Comments 
Enquiry Manual New: EM0070 Guidance on the legal obligations of...

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