HMRC manual guidance: 24 August 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM97220	Updated guidance on the corporate interest restriction and qualifying infrastructure companies in relation to the condition that they are fully taxed in the UK.
Employment Status Manual	Updated: ESM2503	Updated guidance to state that HMRC’s Employment Status & Intermediaries Team in Wealthy and Mid-sized Business Compliance have responsibility for providing advice in relation to status work.
National Insurance Manual	Updated: NIM33520	Removed exemption example of people coming and going from abroad while the page is being reviewed and redrafted.
Partnership...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM97220	Updated guidance on the corporate interest restriction and qualifying infrastructure companies in relation to the condition that they are fully taxed in the UK.
Employment Status Manual	Updated: ESM2503	Updated guidance to state that HMRC’s Employment Status & Intermediaries Team in Wealthy and Mid-sized Business Compliance have responsibility for providing advice in relation to status work.
National Insurance Manual	Updated: NIM33520	Removed exemption example of people coming and going from abroad while the page is being reviewed and redrafted.
Partnership...