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HMRC manual changes: 21 May 2021

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 
Double Taxation Relief Manual Archived: DT2254–DT2256 DT6804–DT6807 DT6855–DT6860 DT7055–DT7058 DT7155–DT7165 DT7655–DT7660 Reorganised and updated guidance on double taxation agreements with Albania Ethiopia Falkland Islands Faroes Fiji Finland and Gambia.
  Updated: DT2250–DT2253 DT6800–DT6803 DT6850–DT6854 DT6950–DT6952 DT7050–DT7054 DT7150–DT7154 DT7650–DT7654
 
National Insurance Manual Updated: NIM27000–NIM33360 Added a note to the guidance on special cases in relation to: aircrew the continental shelf mariners married women widows HM forces and people going to or coming from abroad ...

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