This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Corporate Finance Manual | Updated: CFM97220 | Updated guidance on the corporate interest restriction and qualifying infrastructure companies in relation to the condition that they are fully taxed in the UK. |
Employment Status Manual | Updated: ESM2503 | Updated guidance to state that HMRC’s Employment Status & Intermediaries Team in Wealthy and Mid-sized Business Compliance have responsibility for providing advice in relation to status work. |
National Insurance Manual | Updated: NIM33520 | Removed exemption example of people coming and going from abroad while the page is being reviewed and redrafted. |
Partnership Manual | Updated: PM131450 | Updated guidance on the taxation of ... |