HMRC manual changes: 8 September 2023

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
Corporate Finance Manual	New: CFM99030	New guidance on which entities can be a ‘relevant entity’ for the purposes of TIOPA 2010 s474 in the context of various structures involving Jersey Property Unit Trusts (JPUTs) and partnerships including examples.
	Updated: CFM99030	Update to the example in the guidance on inaccuracy penalties in respect of interest restriction returns to illustrate what constitutes a careless inaccuracy.
	Updated: CFM99000	Clarification that late filing penalties in...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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
Corporate Finance Manual	New: CFM99030	New guidance on which entities can be a ‘relevant entity’ for the purposes of TIOPA 2010 s474 in the context of various structures involving Jersey Property Unit Trusts (JPUTs) and partnerships including examples.
	Updated: CFM99030	Update to the example in the guidance on inaccuracy penalties in respect of interest restriction returns to illustrate what constitutes a careless inaccuracy.
	Updated: CFM99000	Clarification that late filing penalties in...