HMRC manual update: 18 June 2021

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

Manual	Page	Comments
Business Income Manual	Archived: BIM82815	Guidance on mixed membership partnerships and payments by the non-individual out of its reallocated profit share has been moved to PM232000.
	Archived: BIM82020	Moved guidance on capacity of partners to PM132300.
	Archived: BIM82055	Moved guidance on partnerships and sharing profits/losses to PM137000.
	Archived: BIM82058	Moved guidance on partnerships and property to PM163270.
	Archived: BIM82065	Moved guidance on partnerships and husbands wives civil partners and minor children to PM132400.
	Archived: BIM82070	Moved guidance on partnerships and service companies to PM163290.
	Archived: BIM82075 ...

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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
Business Income Manual	Archived: BIM82815	Guidance on mixed membership partnerships and payments by the non-individual out of its reallocated profit share has been moved to PM232000.
	Archived: BIM82020	Moved guidance on capacity of partners to PM132300.
	Archived: BIM82055	Moved guidance on partnerships and sharing profits/losses to PM137000.
	Archived: BIM82058	Moved guidance on partnerships and property to PM163270.
	Archived: BIM82065	Moved guidance on partnerships and husbands wives civil partners and minor children to PM132400.
	Archived: BIM82070	Moved guidance on partnerships and service companies to PM163290.
	Archived: BIM82075 ...