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
Banking Manual
Updated: BKM502300
Update to the population of deposit-taking banks and building societies in scope of the Code of Practice on Taxation for Banks. The guidance now states that a company will be in the Code population if it is authorised to accept UK deposits during the reporting period (the previous guidance stated that the company must be accepting deposits as well). The guidance now also states that building societies will be within the Code population as they are within the charge to the bank levy if they are established under the Building Societies Act 1986 at the end of...
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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
Banking Manual
Updated: BKM502300
Update to the population of deposit-taking banks and building societies in scope of the Code of Practice on Taxation for Banks. The guidance now states that a company will be in the Code population if it is authorised to accept UK deposits during the reporting period (the previous guidance stated that the company must be accepting deposits as well). The guidance now also states that building societies will be within the Code population as they are within the charge to the bank levy if they are established under the Building Societies Act 1986 at the end of...
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:
