HMRC manual changes: 1 March 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
Double Taxation Relief Manual	Archived: DT4616 and DT4617	Archived pages on Canada and offshore activities and withdrawals from Canadian Retirement Savings Plans (RRSPs)/Registered Retirement Income Funds (RRIFs).
International Manual	Archived: INTM342570	Archived page on royalties and theatrical plays for purposes of double taxation applications and claims.
PAYE Manual	Updated: PAYE95010	Updated guidance regarding ESC A19 which provides forgiveness for certain tax arrears that result from an HMRC failure to make use of information supplied to it. The updates include guidance about taxes that are within scope and exceptions to the general rule that...

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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
Double Taxation Relief Manual	Archived: DT4616 and DT4617	Archived pages on Canada and offshore activities and withdrawals from Canadian Retirement Savings Plans (RRSPs)/Registered Retirement Income Funds (RRIFs).
International Manual	Archived: INTM342570	Archived page on royalties and theatrical plays for purposes of double taxation applications and claims.
PAYE Manual	Updated: PAYE95010	Updated guidance regarding ESC A19 which provides forgiveness for certain tax arrears that result from an HMRC failure to make use of information supplied to it. The updates include guidance about taxes that are within scope and exceptions to the general rule that...