HMRC manual changes: 8 March 2024

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
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM34030	Expanded guidance on the means of contacting HMRC and the information to be provided when a bank or building society wishes to seek authorisation to act as a certified savings provider for the purposes of Schedule 3 Save As You Earn plans.
Trusts Settlements and Estates Manual	Updated: TSEM2140	Updated content on the procedure for submitting a final Trust and Estate Return on the winding up of a trust and the grant of clearance by HMRC. This removes references to tax year 2007–08 and subsequent tax years and...

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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
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM34030	Expanded guidance on the means of contacting HMRC and the information to be provided when a bank or building society wishes to seek authorisation to act as a certified savings provider for the purposes of Schedule 3 Save As You Earn plans.
Trusts Settlements and Estates Manual	Updated: TSEM2140	Updated content on the procedure for submitting a final Trust and Estate Return on the winding up of a trust and the grant of clearance by HMRC. This removes references to tax year 2007–08 and subsequent tax years and...