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
Creative Industries Expenditure Credit Manual
Added: CREC010000-CREC010900
New chapter added on overview and definitions.
Added: CREC040100-CREC045000
New chapter added on losses.
International Manual
Updated: INTM412090
Updated the list of the double taxation treaties that HMRC regards as containing an appropriate non discrimination article as at 1 April 2024 for the purposes of the SME exemption from the transfer pricing rules.
Pensions Tax Manual
Updated: PTM073010
Page on lump sum death benefits updated to remove guidance on operating PAYE on recipient’s pension income.
Updated: PTM062210
Page on protected pension ages updated to confirm that the...
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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
Creative Industries Expenditure Credit Manual
Added: CREC010000-CREC010900
New chapter added on overview and definitions.
Added: CREC040100-CREC045000
New chapter added on losses.
International Manual
Updated: INTM412090
Updated the list of the double taxation treaties that HMRC regards as containing an appropriate non discrimination article as at 1 April 2024 for the purposes of the SME exemption from the transfer pricing rules.
Pensions Tax Manual
Updated: PTM073010
Page on lump sum death benefits updated to remove guidance on operating PAYE on recipient’s pension income.
Updated: PTM062210
Page on protected pension ages updated to confirm that the...
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:
