HMRC manual changes: 16 December 2022

Manual	Page	Comments
Business Income Manual	Updated: BIM33135 and BIM39580	Update to the guidance on foreign currency accounts. Deletion of the definition of ‘branch’.
	Updated: BIM33145 BIM33150 BIM33160 BIM33165 BIM33190 BIM33701 BIM33705 BIM34020 BIM34050 BIM39510 BIM39565 BIM40075 BIM40090 BIM40551 BIM40685 BIM41125 BIM45355 BIM45875 BIM46535 BIM47215 BIM55160 BIM55410 and BIM70038	Chapter 31000 of the BIM (Tax and accountancy) updated to reflect the introduction of New UK GAAP for accounting periods beginning on or after 1 January 2015 and for the latest accounting standards on various topics. Updates made to: • the guidance on use of formulae slow moving stock acceptable accuracy in the context of...

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Manual	Page	Comments
Business Income Manual	Updated: BIM33135 and BIM39580	Update to the guidance on foreign currency accounts. Deletion of the definition of ‘branch’.
	Updated: BIM33145 BIM33150 BIM33160 BIM33165 BIM33190 BIM33701 BIM33705 BIM34020 BIM34050 BIM39510 BIM39565 BIM40075 BIM40090 BIM40551 BIM40685 BIM41125 BIM45355 BIM45875 BIM46535 BIM47215 BIM55160 BIM55410 and BIM70038	Chapter 31000 of the BIM (Tax and accountancy) updated to reflect the introduction of New UK GAAP for accounting periods beginning on or after 1 January 2015 and for the latest accounting standards on various topics. Updates made to: • the guidance on use of formulae slow moving stock acceptable accuracy in the context of...