HMRC manual changes: 2 June 2023

Direct taxes

Manual	Page	Comments
International Manual	Updated: INTM268520	Content on assessing time limits for non-residents trading in the UK significantly updated including reorganising updating and adding information on the failure to notify provisions where no return notice has been issued including distinction between accounting periods ending on or after 1 April 2010 and historic accounting periods pre-1 April 2010.
Trusts Settlements and Estates Manual	Updated: TSEM9852	Removed link and information about accessing form 17 for declaring beneficial ownership in joint property and income.
	Updated: TSEM4550	Removed note relating to settlements legislation and trustees and beneficiaries entitled to share tax repayments in the years to 2009–10 and for 2010-11 onwards. Updated figures in example for 2023–24 amending 50% rate.
...

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.

Direct taxes

Manual	Page	Comments
International Manual	Updated: INTM268520	Content on assessing time limits for non-residents trading in the UK significantly updated including reorganising updating and adding information on the failure to notify provisions where no return notice has been issued including distinction between accounting periods ending on or after 1 April 2010 and historic accounting periods pre-1 April 2010.
Trusts Settlements and Estates Manual	Updated: TSEM9852	Removed link and information about accessing form 17 for declaring beneficial ownership in joint property and income.
	Updated: TSEM4550	Removed note relating to settlements legislation and trustees and beneficiaries entitled to share tax repayments in the years to 2009–10 and for 2010-11 onwards. Updated figures in example for 2023–24 amending 50% rate.
...