HMRC manual changes: 5 November 2021

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

Direct taxes

Manual	Page	Comments
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual	Updated: DANSP08000	Updated guidance on disputes regarding statutory payments to confirm that HMRC must send a notice of decision to both the employer and employee.
National Insurance Manual	Updated: NIM01277, NIM01276, NIM01275, NIM01274, NIM01273, NIM01272	Updated examples of calculating class 1 NICs from 2011/12 tax year to 2021/22.
	Updated: NIM01277, NIM01275, NIM01274, NIM01273, NIM01272, NIM01276
PAYE Manual	Updated: PAYE10025, PAYE94058, PAYE12060, PAYE50900, PAYE104001, PAYE92066, PAYE72025, PAYE72030, PAYE63025, PAYE70025, PAYE77295, PAYE80038, PAYE76156, PAYE77250, PAYE14015, PAYE130055, PAYE13002, PAYE11120, PAYE48200, PAYE73000, PAYE93000, PAYE102000, PAYE64000, PAYE12055, PAYE12001, PAYE11025, PAYE63030, PAYE10040, PAYE11090, PAYE11105, PAYE81770, PAYE10047, PAYE66000, PAYE76160 and PAYE71035	Updated to reflect Welsh income tax devolution, including reference to tax code C, which is used where an individual’s sole or main residence is in Wales.
	Updated: PAYE94058	Updated to clarify that the guidance is in respect of registered pension schemes and to update guidance on ‘trivial commutation’ payments.
	Updated: PAYE81770	Updated to reflect PAYE operation following FA 2014 changes to the taxation of offshore employment intermediaries.
Property Income Manual	Updated: PIM4110	Updated to clarify that the availability condition for furnished holiday lettings is satisfied even where COVID-19 restrictions prevented the property from being used.
Trust Registration Service Manual	Added: TRSM24040	New page that sets out the steps to determine whether the business relationship condition applies to a non-UK trust.
	Updated: TRSM24010, TRSM32100, TRSM40010, TRSM24000, TRSM24030	Updated guidance on non-UK trusts entering into a business relationship and how this affects the requirement to register, beneficial owners and mental capacity and deadlines for registration.

Indirect taxes

Manual	Page	Comments
Vat Bad Debt Relief Manual	Updated: VBDR1600	Updated guidance to confirm that a claim for bad debt relief must be made within 4 years and six months of certain events (rather than three years and six months) and when this time limit does not apply.

Administration

Manual	Page	Comments
International Exchange Of Information Manual	Updated: IEIM402060, IEIM402565	Updated to confirm that for the purpose of the election for individual Depositary Accounts under FATCA, the aggregation is of Depositary Accounts only.
Self Assessment Manual	Updated: SAM20090 and SAM61110	Updated to confirm when an assessment can be amended and the process for an officer to issue a penalty determination.

Issue: 1552
Categories: News , Trackers

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

Direct taxes

Manual	Page	Comments
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual	Updated: DANSP08000	Updated guidance on disputes regarding statutory payments to confirm that HMRC must send a notice of decision to both the employer and employee.
National Insurance Manual	Updated: NIM01277, NIM01276, NIM01275, NIM01274, NIM01273, NIM01272	Updated examples of calculating class 1 NICs from 2011/12 tax year to 2021/22.
	Updated: NIM01277, NIM01275, NIM01274, NIM01273, NIM01272, NIM01276
PAYE Manual	Updated: PAYE10025, PAYE94058, PAYE12060, PAYE50900, PAYE104001, PAYE92066, PAYE72025, PAYE72030, PAYE63025, PAYE70025, PAYE77295, PAYE80038, PAYE76156, PAYE77250, PAYE14015, PAYE130055, PAYE13002, PAYE11120, PAYE48200, PAYE73000, PAYE93000, PAYE102000, PAYE64000, PAYE12055, PAYE12001, PAYE11025, PAYE63030, PAYE10040, PAYE11090, PAYE11105, PAYE81770, PAYE10047, PAYE66000, PAYE76160 and PAYE71035	Updated to reflect Welsh income tax devolution, including reference to tax code C, which is used where an individual’s sole or main residence is in Wales.
	Updated: PAYE94058	Updated to clarify that the guidance is in respect of registered pension schemes and to update guidance on ‘trivial commutation’ payments.
	Updated: PAYE81770	Updated to reflect PAYE operation following FA 2014 changes to the taxation of offshore employment intermediaries.
Property Income Manual	Updated: PIM4110	Updated to clarify that the availability condition for furnished holiday lettings is satisfied even where COVID-19 restrictions prevented the property from being used.
Trust Registration Service Manual	Added: TRSM24040	New page that sets out the steps to determine whether the business relationship condition applies to a non-UK trust.
	Updated: TRSM24010, TRSM32100, TRSM40010, TRSM24000, TRSM24030	Updated guidance on non-UK trusts entering into a business relationship and how this affects the requirement to register, beneficial owners and mental capacity and deadlines for registration.

Indirect taxes

Manual	Page	Comments
Vat Bad Debt Relief Manual	Updated: VBDR1600	Updated guidance to confirm that a claim for bad debt relief must be made within 4 years and six months of certain events (rather than three years and six months) and when this time limit does not apply.

Administration

Manual	Page	Comments
International Exchange Of Information Manual	Updated: IEIM402060, IEIM402565	Updated to confirm that for the purpose of the election for individual Depositary Accounts under FATCA, the aggregation is of Depositary Accounts only.
Self Assessment Manual	Updated: SAM20090 and SAM61110	Updated to confirm when an assessment can be amended and the process for an officer to issue a penalty determination.