Direct taxes
Manual | Page | Comments |
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Cotax Manual | Update: COM23070 | Update to the guidance on the internal processing of discovery assessments to remove the reference to a separate discovery assessment in respect of a CTA 2010 s 455 charge in the example on recording multiple discovery assessments for an accounting period. |
International Manual | Updated: INTM161220 INTM161140 INTM165060 and INTM165180 | Content on UK residents with foreign income or gains updated in relation to the basis period reform: Examples updated in pages relating to double taxation relief New information added on time-apportioning foreign tax Note added to content on overlap profits that from 2024-25 profits are assessed on the basis of profits earned in the tax year and overlap relief is abolished the guidance therefore... |