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HMRC manual changes: 8 March 2024

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8 March 2024

Direct taxes  

Manual  Page  Comments 
Employee Tax Advantaged Share Scheme User Manual Updated: ETASSUM34030 Expanded guidance on the means of contacting HMRC and the information to be provided when a bank or building society wishes to seek authorisation to act as a certified savings provider for the purposes of Schedule 3 Save As You Earn plans.
 
Trusts Settlements and Estates Manual Updated: TSEM2140 Updated content on the procedure for submitting a final Trust and Estate Return on the winding up of a trust and the grant of clearance by HMRC. This removes references to tax year 2007–08 and subsequent tax years and removes notes that content was withheld due to exemptions in the Freedom of Information Act 2000.
 
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