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HMRC manual changes: 7 October 2022

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 
Bank Levy Manual Updated: BKLM331200 BKLM361000 BKLM392000 BKLM393000 Amended to confirm that references to: Article 10 of the Commission Delegated Regulations (2015/61) in Schedule 19 should instead be read as reference to the corresponding provisions in the PRA’s CRR Rules in the PRA Rulebook from 1 January 2022.
Amended to confirm that in the definition of ‘high quality liquid assets’ references to Article 416 of the Capital Requirements Regulations (2013/575) should instead be read as reference to the corresponding provisions in the PRA’s CRR Rules in the PRA Rulebook from 1 January 2022.
Amended to confirm that references in the Bank Levy (Loss Absorbing Instruments)...

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