HMRC manual changes: 17 February 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
Apprenticeship Levy Manual	Updated: ALM07000	Updated guidance on the amounts to be included within the employer’s ‘pay bill’.
Inheritance Tax Manual	Updated: IHTM30159 and IHTM27060	Updated content to say that the application of the extra-statutory concession for deferring payment is the responsibility of the Inheritance Tax Technical team and not the Shares and Assets Valuation.
National Insurance Manual	Updated: NIM52400 and NIM52450	Updated guidance on the exclusions from the disguised remuneration rules in the context of Class 1 National Insurance contributions.
	Updated: NIM18130	Clarification that where HMRC takes enforcement action in...

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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
Apprenticeship Levy Manual	Updated: ALM07000	Updated guidance on the amounts to be included within the employer’s ‘pay bill’.
Inheritance Tax Manual	Updated: IHTM30159 and IHTM27060	Updated content to say that the application of the extra-statutory concession for deferring payment is the responsibility of the Inheritance Tax Technical team and not the Shares and Assets Valuation.
National Insurance Manual	Updated: NIM52400 and NIM52450	Updated guidance on the exclusions from the disguised remuneration rules in the context of Class 1 National Insurance contributions.
	Updated: NIM18130	Clarification that where HMRC takes enforcement action in...