HMRC manual changes: 1 December 2023

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
Trusts Settlements and Estates Manual	Updated: TSEM4005	Added link to TSEM11100 for internal users needing to contact Trusts Technical for guidance on application of settlements legislation before tax year 1995-1996.

Administration

Manual	Page	Comments
Enquiry Manual	New: EM0070	Guidance on the legal obligations of HMRC staff to maintain confidentiality in accordance with the requirements of the Commissioners for Revenue and Customs Act 2005.
International Exchange of Information Manual	Archived: IEIM510800	Archived page explaining that certificates of residence are not rulings that are exchangeable in the context of exchange of tax rulings.

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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
Trusts Settlements and Estates Manual	Updated: TSEM4005	Added link to TSEM11100 for internal users needing to contact Trusts Technical for guidance on application of settlements legislation before tax year 1995-1996.

Administration

Manual	Page	Comments
Enquiry Manual	New: EM0070	Guidance on the legal obligations of HMRC staff to maintain confidentiality in accordance with the requirements of the Commissioners for Revenue and Customs Act 2005.
International Exchange of Information Manual	Archived: IEIM510800	Archived page explaining that certificates of residence are not rulings that are exchangeable in the context of exchange of tax rulings.