HMRC manual changes: 22 March 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
Employment Status Manual	Updated: ESM4130 and ESM4136A	Update to the guidance on employment status for television and radio presenters to reflect recent case law developments including references to principles derived from the Court of Appeal’s judgment in Atholl House Productions Ltd [2022] EWCA Civ 501.
Inheritance Tax Manual	Updated: IHTM46002	Updated page on the phasing-in of the residence nil-rate band to reflect that it is frozen at £175 000 until 5 April 2028.
Residential Property Developer Tax Manual	New: RPDT20215	Guidance on the deductibility for the purposes of the residential property developer tax (RPDT) of costs...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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
Employment Status Manual	Updated: ESM4130 and ESM4136A	Update to the guidance on employment status for television and radio presenters to reflect recent case law developments including references to principles derived from the Court of Appeal’s judgment in Atholl House Productions Ltd [2022] EWCA Civ 501.
Inheritance Tax Manual	Updated: IHTM46002	Updated page on the phasing-in of the residence nil-rate band to reflect that it is frozen at £175 000 until 5 April 2028.
Residential Property Developer Tax Manual	New: RPDT20215	Guidance on the deductibility for the purposes of the residential property developer tax (RPDT) of costs...