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
Employment Income Manual
Archived: EIM30507
This page has been archived. Previously EIM30507 highlighted the complexities associated with directors' and officers' liabilities under sections 346–350 of the Income Tax (Earnings and Pensions) Act 2003 and advised HMRC officers to refer to an Inspector as to possible deductions or dispensation requests.
Updated: EIM71337
The page on Refractory User’s Association allowances updated to add the 2024 rates for lodging or overnight subsistence allowance.
Inheritance Tax Manual
Updated: IHTM05071–IHTM05072 IHTM05051–IHTM05053 and IHTM05013
Updated various pages on obtaining a grant to incorporate changes applying from 17...
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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
Employment Income Manual
Archived: EIM30507
This page has been archived. Previously EIM30507 highlighted the complexities associated with directors' and officers' liabilities under sections 346–350 of the Income Tax (Earnings and Pensions) Act 2003 and advised HMRC officers to refer to an Inspector as to possible deductions or dispensation requests.
Updated: EIM71337
The page on Refractory User’s Association allowances updated to add the 2024 rates for lodging or overnight subsistence allowance.
Inheritance Tax Manual
Updated: IHTM05071–IHTM05072 IHTM05051–IHTM05053 and IHTM05013
Updated various pages on obtaining a grant to incorporate changes applying from 17...
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:
