HMRC manual changes: 16 June 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
Employment Income Manual	Updated: EIM71325	Updated overnight subsistence and travel allowance figures for the Construction Confederation for the period from 25 June 2023.
Inheritance Tax Manual	Archived: IHTM23088 IHTM23242 IHTM23103 IHTM23087 and IHTM23102 Updated: IHTM23221 and IHTM23105	Archived pages on interim reports and time limits in relation to the Valuation Office Agency as information no longer applicable. Other content updated to remove references to archived content.

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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
Employment Income Manual	Updated: EIM71325	Updated overnight subsistence and travel allowance figures for the Construction Confederation for the period from 25 June 2023.
Inheritance Tax Manual	Archived: IHTM23088 IHTM23242 IHTM23103 IHTM23087 and IHTM23102 Updated: IHTM23221 and IHTM23105	Archived pages on interim reports and time limits in relation to the Valuation Office Agency as information no longer applicable. Other content updated to remove references to archived content.