HMRC manual changes: 22 July 2022

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

Manual	Page	Comments
Banking Manual	Added: BKM302425	New chapter in the context of the definition of a banking company that (i) explains that a firm meets the investment banking definition if it is a Financial Conduct Authority (FCA) investment firm that meets the conditions in CTA10/S269B(6B) and (ii) sets out the conditions in CTA10/S269B(6B).
	Updated: BKM207300 BKM302300 and BKM402300	Brexit-related updates to the guidance on the bank compensation restriction the bank loss restriction and the banking surcharge. These updates reflect the updated definition of an authorised person under FSMA 2000 s 31.
	Updated: BKM302100	Update to the guidance on the definition of a banking...

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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
Banking Manual	Added: BKM302425	New chapter in the context of the definition of a banking company that (i) explains that a firm meets the investment banking definition if it is a Financial Conduct Authority (FCA) investment firm that meets the conditions in CTA10/S269B(6B) and (ii) sets out the conditions in CTA10/S269B(6B).
	Updated: BKM207300 BKM302300 and BKM402300	Brexit-related updates to the guidance on the bank compensation restriction the bank loss restriction and the banking surcharge. These updates reflect the updated definition of an authorised person under FSMA 2000 s 31.
	Updated: BKM302100	Update to the guidance on the definition of a banking...

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.

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