HMRC manual changes: 27 October 2023

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

Administration

Manual	Page	Comments
Self Assessment Manual	Updated: SAM121020	Clarificatory updates to the guidance on the online filing of self-assessment returns relating to persons who cannot utilise HMRC software including ministers of religion Lloyds underwriters trusts and non-residents living abroad confirming that commercial software is available to enable online submission. The updates also confirm that for ‘exclusion cases’ who cannot use HMRC or commercially available software it is possible to submit paper returns without penalties until 31 January or submit computer-generated returns which are identical to HMRC’s official version.

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.

Administration

Manual	Page	Comments
Self Assessment Manual	Updated: SAM121020	Clarificatory updates to the guidance on the online filing of self-assessment returns relating to persons who cannot utilise HMRC software including ministers of religion Lloyds underwriters trusts and non-residents living abroad confirming that commercial software is available to enable online submission. The updates also confirm that for ‘exclusion cases’ who cannot use HMRC or commercially available software it is possible to submit paper returns without penalties until 31 January or submit computer-generated returns which are identical to HMRC’s official version.