HMRC manual changes: 10 March 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
Business Income Manual	Updated: BIM81015 and BIM81000	A note has been added to these pages informing taxpayers that ‘the basis period rules are changing in 2023/24 which may mean that the guidance in these pages may not apply from the tax year 2023/24 (depending on your circumstances)’ Taxpayers are directed to BIM81230–BIM81360 (for guidance on the transitional year in 2023/24) and to BIM81201 (for the year 2024/25 and onward).
International Manual	Updated: INTM524040	Amendments made to HMRC’s description of the meaning of credit ratings issued by Standard and Poor’s and Moody’s.
Inheritance Tax Manual ...

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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: BIM81015 and BIM81000	A note has been added to these pages informing taxpayers that ‘the basis period rules are changing in 2023/24 which may mean that the guidance in these pages may not apply from the tax year 2023/24 (depending on your circumstances)’ Taxpayers are directed to BIM81230–BIM81360 (for guidance on the transitional year in 2023/24) and to BIM81201 (for the year 2024/25 and onward).
International Manual	Updated: INTM524040	Amendments made to HMRC’s description of the meaning of credit ratings issued by Standard and Poor’s and Moody’s.
Inheritance Tax Manual ...