HMRC manual changes: 21 June 2024

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
Business Income Manual	New: BIM43126	New guidance added on the non-deductibility of payments which constitute a criminal offence under the Bribery Act 2010 including in the context of deferred prosecution agreements and in relation to associated legal costs.
	Updated: BIM81340	Minor update to the partnership basis period reform guidance to expand upon the concept of income derived from a ‘notional business’ in the context of the transitional rules for the 2023-24 tax year.
Construction Industry Scheme Reform Manual	Updated: CISR42200	Update to the guidance on registering subcontractors for the purposes of the Construction Industry Scheme in problematic...

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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
Business Income Manual	New: BIM43126	New guidance added on the non-deductibility of payments which constitute a criminal offence under the Bribery Act 2010 including in the context of deferred prosecution agreements and in relation to associated legal costs.
	Updated: BIM81340	Minor update to the partnership basis period reform guidance to expand upon the concept of income derived from a ‘notional business’ in the context of the transitional rules for the 2023-24 tax year.
Construction Industry Scheme Reform Manual	Updated: CISR42200	Update to the guidance on registering subcontractors for the purposes of the Construction Industry Scheme in problematic...