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
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual
Updated: DANSP08300
Updated to note that the regulations require HMRC to send a notice of decision regarding disputes over statutory payments to both employer and employee.
Employment Income Manual
Updated: EIM30530
Page on deductions for ex-employees uninsured liabilities updated to refer to post-employment earnings under ITEPA 2003 s 563.
PAYE Manual
Updated: PAYE10048 and PAYE10045
Updated to add Welsh income example for coding social investment relief and the enterprise investment scheme.
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
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual
Updated: DANSP08300
Updated to note that the regulations require HMRC to send a notice of decision regarding disputes over statutory payments to both employer and employee.
Employment Income Manual
Updated: EIM30530
Page on deductions for ex-employees uninsured liabilities updated to refer to post-employment earnings under ITEPA 2003 s 563.
PAYE Manual
Updated: PAYE10048 and PAYE10045
Updated to add Welsh income example for coding social investment relief and the enterprise investment scheme.
