HMRC manual changes: 4 October 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
Business Income Manual	Updated: BIM60515 BIM60580 and BIM60630	Content on when disposals of property deriving value from land should be treated as trading profits updated to: • note that chargeability should be notified within 3 months from date of disposal of property • note the different points in time when non-UK residents and UK resident come within the charge • include points of contact for the purposes of providing comments or suggestions regarding the guidance • delete a previously included statement that the requirement to register for UK corporation tax arises at the point that a...

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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
Business Income Manual	Updated: BIM60515 BIM60580 and BIM60630	Content on when disposals of property deriving value from land should be treated as trading profits updated to: • note that chargeability should be notified within 3 months from date of disposal of property • note the different points in time when non-UK residents and UK resident come within the charge • include points of contact for the purposes of providing comments or suggestions regarding the guidance • delete a previously included statement that the requirement to register for UK corporation tax arises at the point that a...