HMRC manual changes: 22 September 2023

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
Company Taxation Manual	Updated: CTM97470	Example on how group payment arrangements are affected when a company is acquired has been updated from 2010–11 to 2022–23 with new wording confirming the due date when there are large and very large companies within the group.
Double Taxation Relief Manual	Archived: DT11354 DT11355 DT11357 DT11358 DT11359 and DT11360 Updated: DT11350 to DT11354	Content on double taxation agreements with Korea archived including information on tax spared interest royalties teachers and research workers relief from Korean tax and students and apprentices as guidance on...

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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
Company Taxation Manual	Updated: CTM97470	Example on how group payment arrangements are affected when a company is acquired has been updated from 2010–11 to 2022–23 with new wording confirming the due date when there are large and very large companies within the group.
Double Taxation Relief Manual	Archived: DT11354 DT11355 DT11357 DT11358 DT11359 and DT11360 Updated: DT11350 to DT11354	Content on double taxation agreements with Korea archived including information on tax spared interest royalties teachers and research workers relief from Korean tax and students and apprentices as guidance on...