Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Company Taxation Manual | Updated: CTM03955 | In the guidance on apportionment to notional accounting periods for the purposes of the small profits rate of corporation tax in respect of periods straddling 1 April 2023 HMRC has removed an example involving chargeable gains which had only recently been inserted on 20 March 2023. |
| National Insurance Manual | Added: NIM25034 | New guidance on extended time limits to pay voluntary Class 3 NICs. |
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")