HMRC manual update: 18 September 2020

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

Manual	Page	Comments
Company Taxation Manual	Updated: CTM15250	Updated distributions guidance on the transfer by a company of assets to a member.
Corporate Intangibles Research and Development Manual	Updated: CIRD63130	Updated guidance on land remediation relief to state that subsidised expenditure not qualifying for relief includes support for staffing costs relating to staff furloughed during the coronavrius pandemic.
Employment Income Manual	Updated: EIM13890 EIM13892	Updated guidance and examples on how to calculate ‘D’ in the PENP formula.
PAYE Settlement Agreement Manual	Updated: PSA4030	Updated guidance on the administrative aspects of HMRC making a Regulation 110 determination (of the tax...

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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
Company Taxation Manual	Updated: CTM15250	Updated distributions guidance on the transfer by a company of assets to a member.
Corporate Intangibles Research and Development Manual	Updated: CIRD63130	Updated guidance on land remediation relief to state that subsidised expenditure not qualifying for relief includes support for staffing costs relating to staff furloughed during the coronavrius pandemic.
Employment Income Manual	Updated: EIM13890 EIM13892	Updated guidance and examples on how to calculate ‘D’ in the PENP formula.
PAYE Settlement Agreement Manual	Updated: PSA4030	Updated guidance on the administrative aspects of HMRC making a Regulation 110 determination (of the tax...

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.

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