HMRC manual changes: 2 December 2022

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

Manual	Page	Comments
Company Taxation Manual	Updated: CTM03790	Addition of an example of when ostensibly independent businesses undertaking mutually beneficial activities and with a common customer base will be economically interdependent for the purposes of small profits relief.
Employment Income Manual	Updated: EIM20601	Update to reflect the fact that for tax years 2016–17 onwards dispensations in respect of expenses paid to directors or employees have been replaced by the exemption for amounts which would be otherwise deductible at ITEPA 2003 s 289A.
	Updated: EIM21765	Clarification that the income tax exemption for the provision of corrective appliances requires that...

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

Manual	Page	Comments
Company Taxation Manual	Updated: CTM03790	Addition of an example of when ostensibly independent businesses undertaking mutually beneficial activities and with a common customer base will be economically interdependent for the purposes of small profits relief.
Employment Income Manual	Updated: EIM20601	Update to reflect the fact that for tax years 2016–17 onwards dispensations in respect of expenses paid to directors or employees have been replaced by the exemption for amounts which would be otherwise deductible at ITEPA 2003 s 289A.
	Updated: EIM21765	Clarification that the income tax exemption for the provision of corrective appliances requires that...