HMRC manual changes: 13 December 2024

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
Bank Levy Manual	Updated: BKLM154100	Guidance on determining the amount of the bank levy updated to include a section (with links to further guidance) on the bank levy treatment of UK and non-UK banking groups for chargeable periods ending on or after 1 January 2021.
	Updated: BKLM224000	Guidance on relevant entities and groups for banking levy purposes updated to include note that the provisions regarding US GAAP exception for determining group members has been repealed for chargeable periods ending on or after 1 January 2021.
	Updated: BKLM153000	Guidance on determining the tax base ...

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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
Bank Levy Manual	Updated: BKLM154100	Guidance on determining the amount of the bank levy updated to include a section (with links to further guidance) on the bank levy treatment of UK and non-UK banking groups for chargeable periods ending on or after 1 January 2021.
	Updated: BKLM224000	Guidance on relevant entities and groups for banking levy purposes updated to include note that the provisions regarding US GAAP exception for determining group members has been repealed for chargeable periods ending on or after 1 January 2021.
	Updated: BKLM153000	Guidance on determining the tax base ...