HMRC manual changes: 13 September 2024

Direct taxes

Manual	Page	Comments
Cotax Manual	Update: COM23070	Update to the guidance on the internal processing of discovery assessments to remove the reference to a separate discovery assessment in respect of a CTA 2010 s 455 charge in the example on recording multiple discovery assessments for an accounting period.
International Manual	Updated: INTM161220 INTM161140 INTM165060 and INTM165180	Content on UK residents with foreign income or gains updated in relation to the basis period reform: Examples updated in pages relating to double taxation relief New information added on time-apportioning foreign tax Note added to content on overlap profits that from 2024-25 profits are assessed on the basis of profits earned in the tax year and overlap relief is abolished the guidance therefore...

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Direct taxes

Manual	Page	Comments
Cotax Manual	Update: COM23070	Update to the guidance on the internal processing of discovery assessments to remove the reference to a separate discovery assessment in respect of a CTA 2010 s 455 charge in the example on recording multiple discovery assessments for an accounting period.
International Manual	Updated: INTM161220 INTM161140 INTM165060 and INTM165180	Content on UK residents with foreign income or gains updated in relation to the basis period reform: Examples updated in pages relating to double taxation relief New information added on time-apportioning foreign tax Note added to content on overlap profits that from 2024-25 profits are assessed on the basis of profits earned in the tax year and overlap relief is abolished the guidance therefore...