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HMRC manual changes: 1 November 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.   

Direct taxes   

Manual  Page  Comments 
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual
 
Updated: DANSP08300 Updated to note that the regulations require HMRC to send a notice of decision regarding disputes over statutory payments to both employer and employee.
Employment Income Manual Updated: EIM30530 Page on deductions for ex-employees uninsured liabilities updated to refer to post-employment earnings under ITEPA 2003 s 563.
 
PAYE Manual Updated: PAYE10048 and PAYE10045 Updated to add Welsh income example for coding social investment relief and the enterprise investment scheme.
 
  Updated: PAYE11115 PAYE76055 PAYE13100 PAYE67015...
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