HMRC manual changes: 12 November 2021

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

Manual	Page	Comments
COTAX Manual	Updated: COM71020	Confirmation that the Corporation Tax Online Service (COTAX) can support enquiries into both original company tax returns and enquiries into amended returns.
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual	Updated: DANSP15800 and DANSP13100	Updating to explain the effect of the Prescription and Limitation (Scotland) Act 1973 on the collection of National Insurance contribution (NIC) debts in Scotland and the origin of HMRC’s authority to make formal decisions in respect of NICs.
Employment Income Manual	Updated: EIM13844	Updating address to be used when a termination payment is required to be reported to HMRC.

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

Manual	Page	Comments
COTAX Manual	Updated: COM71020	Confirmation that the Corporation Tax Online Service (COTAX) can support enquiries into both original company tax returns and enquiries into amended returns.
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual	Updated: DANSP15800 and DANSP13100	Updating to explain the effect of the Prescription and Limitation (Scotland) Act 1973 on the collection of National Insurance contribution (NIC) debts in Scotland and the origin of HMRC’s authority to make formal decisions in respect of NICs.
Employment Income Manual	Updated: EIM13844	Updating address to be used when a termination payment is required to be reported to HMRC.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

CASES

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IN BRIEF

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