HMRC manual changes: 29 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
Business Income Manual	Updated: BIM40655	Additions made to the supplementary guidance on the computation of profits received by self-employed insurance agents travel agents and other similar agents focusing on instances where commission or cash-backs are exchanged netted-off applied for the purchaser's benefit or when extra value is added without altering the purchase price.
Company Taxation Manual	Updated: CTM82190	An example covering how group relief for carried-forward losses applies was updated so that in the facts of the scenario provided no deductions allowance has been allocated to any company for the...

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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
Business Income Manual	Updated: BIM40655	Additions made to the supplementary guidance on the computation of profits received by self-employed insurance agents travel agents and other similar agents focusing on instances where commission or cash-backs are exchanged netted-off applied for the purchaser's benefit or when extra value is added without altering the purchase price.
Company Taxation Manual	Updated: CTM82190	An example covering how group relief for carried-forward losses applies was updated so that in the facts of the scenario provided no deductions allowance has been allocated to any company for the...