HMRC manual changes: 25 June 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Archived: BIM82085 BIM82095	Moved guidance on partnership expenses to PM163370 and PM163390.
Double Taxation Relief Manual	Archived: DT8502 DT10300–DT10301 DT10865	Archived guidance on the Ivory Coast DTT and the underlying tax in Guam and Jordan.
Employment Status Manual	Added: ESM4130–ESM4139F	Added guidance and examples on the factors in determining employment status in relation to TV and radio presenters.
International Manual	Updated: INTM600010	Updated email contact address for advice in relation to the transfer of assets abroad.
	Updated: INTM860180 INTM860720	Updated details of the team that is responsible for determining whether or not Sovereign Immunity applies and exemption claims by a member...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Archived: BIM82085 BIM82095	Moved guidance on partnership expenses to PM163370 and PM163390.
Double Taxation Relief Manual	Archived: DT8502 DT10300–DT10301 DT10865	Archived guidance on the Ivory Coast DTT and the underlying tax in Guam and Jordan.
Employment Status Manual	Added: ESM4130–ESM4139F	Added guidance and examples on the factors in determining employment status in relation to TV and radio presenters.
International Manual	Updated: INTM600010	Updated email contact address for advice in relation to the transfer of assets abroad.
	Updated: INTM860180 INTM860720	Updated details of the team that is responsible for determining whether or not Sovereign Immunity applies and exemption claims by a member...