HMRC manual changes: 14 October 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Banking Manual	Added: BKM509600	New page added to set out the interaction between the Code of Practice on Taxation for Banks with the notification of uncertain tax treatments by large businesses regime under FA 2022 Schedule 17 Part 2. Banks are required to maintain a transparent relationship with HMRC under part 1 of the Code and this requirement is expanded in part 4 to include fully disclosing the significant uncertainties in relation to tax matters. The obligations of a bank that has adopted the full Code therefore include disclosing information required by the uncertain tax treatment legislation.
Capital Gains Manual ...

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.

Manual	Page	Comments
Banking Manual	Added: BKM509600	New page added to set out the interaction between the Code of Practice on Taxation for Banks with the notification of uncertain tax treatments by large businesses regime under FA 2022 Schedule 17 Part 2. Banks are required to maintain a transparent relationship with HMRC under part 1 of the Code and this requirement is expanded in part 4 to include fully disclosing the significant uncertainties in relation to tax matters. The obligations of a bank that has adopted the full Code therefore include disclosing information required by the uncertain tax treatment legislation.
Capital Gains Manual ...