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HMRC manual changes: 25 May 2023

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

Administration 

Compliance Handbook Manual Updated: CH23280 The page on information notices specifying where and when documents should be produced has been updated to remove the option of delivery of the document to any HMRC office as an alternative to production at the agreed or specified place.
 
Enquiry Manual Updated: EM8140 Clarification regarding a company that has given consent to surrender amounts as group relief where subsequently an enquiry results in a reduced amount being available for group relief.
 


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