HMRC manual changes: 27 September 2024

Direct taxes

Manual	Page	Comments
Bank Levy Manual	Update: BKLM323500-BKLM323530	Updated to note that the provisions regarding joint ventures which were repealed for chargeable periods ending on or after 1 January 2021.
Corporate Finance Manual	Update: CFM96810	The number has been updated for the Total QNGIE (A) for X plc in example 4 relating to the CIR and the interest allowance (non-consolidated investment) election where there is a transparent joint venture.
Economic Crime Supervision Handbook Manual	New: ECSH52075 ECSH52100 ECSH52125 ECSH52175 ECSH52250 ECSH52275 ECSH52300 ECSH52325 ECSH52500 ECSH52525 ECSH52550 ECSH52575 ECSH52600 ECSH52650 ECSH52725 ECSH52750 ECSH52775	New content on accountancy service providers (ASPs) and trusts or company service providers (TCSPs)...

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.

Direct taxes

Manual	Page	Comments
Bank Levy Manual	Update: BKLM323500-BKLM323530	Updated to note that the provisions regarding joint ventures which were repealed for chargeable periods ending on or after 1 January 2021.
Corporate Finance Manual	Update: CFM96810	The number has been updated for the Total QNGIE (A) for X plc in example 4 relating to the CIR and the interest allowance (non-consolidated investment) election where there is a transparent joint venture.
Economic Crime Supervision Handbook Manual	New: ECSH52075 ECSH52100 ECSH52125 ECSH52175 ECSH52250 ECSH52275 ECSH52300 ECSH52325 ECSH52500 ECSH52525 ECSH52550 ECSH52575 ECSH52600 ECSH52650 ECSH52725 ECSH52750 ECSH52775	New content on accountancy service providers (ASPs) and trusts or company service providers (TCSPs)...