Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Double Taxation Relief Manual | Archived: DT4616 and DT4617 | Archived pages on Canada and offshore activities and withdrawals from Canadian Retirement Savings Plans (RRSPs)/Registered Retirement Income Funds (RRIFs). |
| International Manual | Archived: INTM342570 | Archived page on royalties and theatrical plays for purposes of double taxation applications and claims. |
| PAYE Manual | Updated: PAYE95010 | Updated guidance regarding ESC A19 which provides forgiveness for certain tax arrears that result from an HMRC failure to make use of information supplied to it. The updates include guidance about taxes that are within scope and exceptions to the general rule that the concession should not be applied where the tax has already been paid. |
Administration
| Manual ... |
|---|
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
