HMRC manual changes: 21 June 2024

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 circumstances (such as bankruptcy and where there are dormant records for a taxpayer) to reflect the...

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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 circumstances (such as bankruptcy and where there are dormant records for a taxpayer) to reflect the...