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HMRC manual changes: 1 March 2024

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 ...

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