This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual | Updated: DANSP08000 | Updated guidance on disputes regarding statutory payments to confirm that HMRC must send a notice of decision to both the employer and employee. |
National Insurance Manual | Updated: NIM01277, NIM01276, NIM01275, NIM01274, NIM01273, NIM01272 | Updated examples of calculating class 1 NICs from 2011/12 tax year to 2021/22. |
Updated: NIM01277, NIM01275, NIM01274, NIM01273, NIM01272, NIM01276 | ||
PAYE Manual | Updated: PAYE10025, PAYE94058, PAYE12060, PAYE50900, PAYE104001, PAYE92066, PAYE72025, PAYE72030, PAYE63025, PAYE70025, PAYE77295, PAYE80038, PAYE76156, PAYE77250, PAYE14015, PAYE130055, PAYE13002, PAYE11120, PAYE48200, PAYE73000, PAYE93000, PAYE102000, PAYE64000, PAYE12055, PAYE12001, PAYE11025, PAYE63030, PAYE10040, PAYE11090, PAYE11105, PAYE81770, PAYE10047, PAYE66000, PAYE76160 and PAYE71035 | Updated to reflect Welsh income tax devolution, including reference to tax code C, which is used where an individual’s sole or main residence is in Wales. |
Updated: PAYE94058 | Updated to clarify that the guidance is in respect of registered pension schemes and to update guidance on ‘trivial commutation’ payments. | |
Updated: PAYE81770 | Updated to reflect PAYE operation following FA 2014 changes to the taxation of offshore employment intermediaries. | |
Property Income Manual | Updated: PIM4110 | Updated to clarify that the availability condition for furnished holiday lettings is satisfied even where COVID-19 restrictions prevented the property from being used. |
Trust Registration Service Manual | Added: TRSM24040 | New page that sets out the steps to determine whether the business relationship condition applies to a non-UK trust. |
Updated: TRSM24010, TRSM32100, TRSM40010, TRSM24000, TRSM24030 | Updated guidance on non-UK trusts entering into a business relationship and how this affects the requirement to register, beneficial owners and mental capacity and deadlines for registration. |
Manual | Page | Comments |
---|---|---|
Vat Bad Debt Relief Manual | Updated: VBDR1600 | Updated guidance to confirm that a claim for bad debt relief must be made within 4 years and six months of certain events (rather than three years and six months) and when this time limit does not apply. |
Manual | Page | Comments |
---|---|---|
International Exchange Of Information Manual | Updated: IEIM402060, IEIM402565 | Updated to confirm that for the purpose of the election for individual Depositary Accounts under FATCA, the aggregation is of Depositary Accounts only. |
Self Assessment Manual | Updated: SAM20090 and SAM61110 | Updated to confirm when an assessment can be amended and the process for an officer to issue a penalty determination. |
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual | Updated: DANSP08000 | Updated guidance on disputes regarding statutory payments to confirm that HMRC must send a notice of decision to both the employer and employee. |
National Insurance Manual | Updated: NIM01277, NIM01276, NIM01275, NIM01274, NIM01273, NIM01272 | Updated examples of calculating class 1 NICs from 2011/12 tax year to 2021/22. |
Updated: NIM01277, NIM01275, NIM01274, NIM01273, NIM01272, NIM01276 | ||
PAYE Manual | Updated: PAYE10025, PAYE94058, PAYE12060, PAYE50900, PAYE104001, PAYE92066, PAYE72025, PAYE72030, PAYE63025, PAYE70025, PAYE77295, PAYE80038, PAYE76156, PAYE77250, PAYE14015, PAYE130055, PAYE13002, PAYE11120, PAYE48200, PAYE73000, PAYE93000, PAYE102000, PAYE64000, PAYE12055, PAYE12001, PAYE11025, PAYE63030, PAYE10040, PAYE11090, PAYE11105, PAYE81770, PAYE10047, PAYE66000, PAYE76160 and PAYE71035 | Updated to reflect Welsh income tax devolution, including reference to tax code C, which is used where an individual’s sole or main residence is in Wales. |
Updated: PAYE94058 | Updated to clarify that the guidance is in respect of registered pension schemes and to update guidance on ‘trivial commutation’ payments. | |
Updated: PAYE81770 | Updated to reflect PAYE operation following FA 2014 changes to the taxation of offshore employment intermediaries. | |
Property Income Manual | Updated: PIM4110 | Updated to clarify that the availability condition for furnished holiday lettings is satisfied even where COVID-19 restrictions prevented the property from being used. |
Trust Registration Service Manual | Added: TRSM24040 | New page that sets out the steps to determine whether the business relationship condition applies to a non-UK trust. |
Updated: TRSM24010, TRSM32100, TRSM40010, TRSM24000, TRSM24030 | Updated guidance on non-UK trusts entering into a business relationship and how this affects the requirement to register, beneficial owners and mental capacity and deadlines for registration. |
Manual | Page | Comments |
---|---|---|
Vat Bad Debt Relief Manual | Updated: VBDR1600 | Updated guidance to confirm that a claim for bad debt relief must be made within 4 years and six months of certain events (rather than three years and six months) and when this time limit does not apply. |
Manual | Page | Comments |
---|---|---|
International Exchange Of Information Manual | Updated: IEIM402060, IEIM402565 | Updated to confirm that for the purpose of the election for individual Depositary Accounts under FATCA, the aggregation is of Depositary Accounts only. |
Self Assessment Manual | Updated: SAM20090 and SAM61110 | Updated to confirm when an assessment can be amended and the process for an officer to issue a penalty determination. |