HMRC manual changes: 2 July 2021

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

Manual	Page	Comments
Double Taxation Relief Manual	Archived: DT9690 DT9752 DT11162 DT11460 DT12552 DT13256 DT14152 DT14990 DT15702 DT16610 DT17370 DT19140 DT20150 DT20604	Archived guidance on underlying tax in relation to Indonesia Iran Kuwait Macao Moldova New Caledonia Pakistan Puerto Rico Saudi Arabia South Africa Turkey Kenya Venda and Yemen.
	Archived: DT11200–DT11232 DT11300 DT13450–DT13465	Archived guidance on the UK’s double tax treaties with Kenya Kiribati and Tuvalu and Montserrat.
Inheritance Tax Manual	Added: IHTM00500	New content added...

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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
Double Taxation Relief Manual	Archived: DT9690 DT9752 DT11162 DT11460 DT12552 DT13256 DT14152 DT14990 DT15702 DT16610 DT17370 DT19140 DT20150 DT20604	Archived guidance on underlying tax in relation to Indonesia Iran Kuwait Macao Moldova New Caledonia Pakistan Puerto Rico Saudi Arabia South Africa Turkey Kenya Venda and Yemen.
	Archived: DT11200–DT11232 DT11300 DT13450–DT13465	Archived guidance on the UK’s double tax treaties with Kenya Kiribati and Tuvalu and Montserrat.
Inheritance Tax Manual	Added: IHTM00500	New content added...