On 28 June, HMRC published new sections PM100000–PM280000 to its Partnership Manual as part of a major restructuring.
As announced in HMRC’s Agent Update 72 on 12 June, this restructuring is intended to consolidate the majority of the existing partnership guidance from the Business Income Manual and the Employment Status Manual into the Partnership Manual. There will also be new and updated guidance to incorporate changes introduced by FA 2018. Further updates in the coming months will aim to improve the technical content of the manual.
Existing sections PM00100–PM60700 will be archived once the restructure is complete.
On 28 June, HMRC published new sections PM100000–PM280000 to its Partnership Manual as part of a major restructuring.
As announced in HMRC’s Agent Update 72 on 12 June, this restructuring is intended to consolidate the majority of the existing partnership guidance from the Business Income Manual and the Employment Status Manual into the Partnership Manual. There will also be new and updated guidance to incorporate changes introduced by FA 2018. Further updates in the coming months will aim to improve the technical content of the manual.
Existing sections PM00100–PM60700 will be archived once the restructure is complete.
