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HMRC manual changes: 7 May 2021

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 
Guidance Real Estate Investment Trusts Manual Archived: GREIT02100 Archived guidance on UK REITs and the maximum shareholding as the guidance is now in the Investment Funds Manual.
 
Insurance Policyholder Taxation Manual Updated: IPTM2090 Updated guidance on when a statement is required from beneficiaries under a policy including adding: an example on the time limit for making the statement and guidance on requests for extensions to the time limit and the information HMRC requires to review such a request.
 
  Updated: IPTM2081 Added guidance on assignments of ...

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