HMRC manual changes: 15 July 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	Updated: BKM207100 BKM207350 BKM207400 BKM207500 BKM207550 BKM207600 BKM207800 BKM302350 BKM302550 BKM302600 BKM302750 BKM302800 BKM402100 BKM402350 BKM402500 BKM402550 BKM402600 BKM402800	Brexit-related updates to the guidance on the bank compensation restriction the bank loss restriction and the banking surcharge. These mostly relate to the post-Brexit introduction of the UK’s Capital Requirements Regulation and the Financial Conduct Authority’s (FCA’s) replacement of the prudential sourcebook for investment firms (IFPRU) with the new Investment Firm Prudential Regime (IFPR).
	Updated: BKM207700 and BKM402700	Update to the...

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	Updated: BKM207100 BKM207350 BKM207400 BKM207500 BKM207550 BKM207600 BKM207800 BKM302350 BKM302550 BKM302600 BKM302750 BKM302800 BKM402100 BKM402350 BKM402500 BKM402550 BKM402600 BKM402800	Brexit-related updates to the guidance on the bank compensation restriction the bank loss restriction and the banking surcharge. These mostly relate to the post-Brexit introduction of the UK’s Capital Requirements Regulation and the Financial Conduct Authority’s (FCA’s) replacement of the prudential sourcebook for investment firms (IFPRU) with the new Investment Firm Prudential Regime (IFPR).
	Updated: BKM207700 and BKM402700	Update to the...