HMRC manual changes: 3 November 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
PAYE Manual	Archived: PAYE54055	This page was part of the guidance on determinations that HMRC can use to collect unpaid PAYE that is due from an employer. The archived page related to determinations where the PAYE failure extended beyond one year. The page previously provided that determinations for PAYE failures across multiple years should be made together where possible as well as guidance on the use of estimates in making determinations and the process for delaying a self-assessment enquiry or amendment until a determination is final.

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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
PAYE Manual	Archived: PAYE54055	This page was part of the guidance on determinations that HMRC can use to collect unpaid PAYE that is due from an employer. The archived page related to determinations where the PAYE failure extended beyond one year. The page previously provided that determinations for PAYE failures across multiple years should be made together where possible as well as guidance on the use of estimates in making determinations and the process for delaying a self-assessment enquiry or amendment until a determination is final.