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
Company Taxation Manual
Updated: CTM03955
In the guidance on apportionment to notional accounting periods for the purposes of the small profits rate of corporation tax in respect of periods straddling 1 April 2023 HMRC has removed an example involving chargeable gains which had only recently been inserted on 20 March 2023.
National Insurance Manual
Added: NIM25034
New guidance on extended time limits to pay voluntary Class 3 NICs.
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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
Company Taxation Manual
Updated: CTM03955
In the guidance on apportionment to notional accounting periods for the purposes of the small profits rate of corporation tax in respect of periods straddling 1 April 2023 HMRC has removed an example involving chargeable gains which had only recently been inserted on 20 March 2023.
National Insurance Manual
Added: NIM25034
New guidance on extended time limits to pay voluntary Class 3 NICs.
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:
