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HMRC manual changes: 5 November 2021

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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 
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.
 

 

Indirect taxes 

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.

 

Administration 

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.

 

Issue: 1552
Categories: News , Trackers
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