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
International Manual
Updated: INTM268520
Content on assessing time limits for non-residents trading in the UK significantly updated including reorganising updating and adding information on the failure to notify provisions where no return notice has been issued including distinction between accounting periods ending on or after 1 April 2010 and historic accounting periods pre-1 April 2010.
Trusts Settlements and Estates Manual
Updated: TSEM9852
Removed link and information about accessing form 17 for declaring beneficial ownership in joint property and income.
Updated: TSEM4550
Removed note relating to settlements legislation and trustees and beneficiaries entitled to...
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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
International Manual
Updated: INTM268520
Content on assessing time limits for non-residents trading in the UK significantly updated including reorganising updating and adding information on the failure to notify provisions where no return notice has been issued including distinction between accounting periods ending on or after 1 April 2010 and historic accounting periods pre-1 April 2010.
Trusts Settlements and Estates Manual
Updated: TSEM9852
Removed link and information about accessing form 17 for declaring beneficial ownership in joint property and income.
Updated: TSEM4550
Removed note relating to settlements legislation and trustees and beneficiaries entitled to...
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:
