HMRC manual changes: 12 January 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
Theatre Tax Relief Manual	Updated: TTR10010	Guidance on theatre tax credit rates now reflects the two-year extension of the temporary higher rates until 31 March 2026.
Inheritance Tax Manual	Updated: IHTM05092 and IHTM05093	Updated details on the process where an Eik is required to confirmation (Scotland) and what to do if an application for Eik to confirmation is received.
Shares and Assets Valuation Manual	Updated: SVM107150	Content on capital gains procedures and negligible value claims updated to remove sentence that with effect from 6 April 1996 the shares do not have to be of negligible value at...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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
Theatre Tax Relief Manual	Updated: TTR10010	Guidance on theatre tax credit rates now reflects the two-year extension of the temporary higher rates until 31 March 2026.
Inheritance Tax Manual	Updated: IHTM05092 and IHTM05093	Updated details on the process where an Eik is required to confirmation (Scotland) and what to do if an application for Eik to confirmation is received.
Shares and Assets Valuation Manual	Updated: SVM107150	Content on capital gains procedures and negligible value claims updated to remove sentence that with effect from 6 April 1996 the shares do not have to be of negligible value at...