HMRC manual changes: 12 January 2024

Direct taxes

Manual	Page	Comments
Theatre Tax Relief Manual	Updated: TTR10010	Guidance on theatre tax credit rates now reflects the two-year extension of the temporary higher rates until 31 March 2026.
Inheritance Tax Manual	Updated: IHTM05092 and IHTM05093	Updated details on the process where an Eik is required to confirmation (Scotland) and what to do if an application for Eik to confirmation is received.
Shares and Assets Valuation Manual	Updated: SVM107150	Content on capital gains procedures and negligible value claims updated to remove sentence that with effect from 6 April 1996 the shares do not have to be of negligible value at the date when the claim was made.

Administration

Manual	Page	Comments
National Insurance Manual ...

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Direct taxes

Manual	Page	Comments
Theatre Tax Relief Manual	Updated: TTR10010	Guidance on theatre tax credit rates now reflects the two-year extension of the temporary higher rates until 31 March 2026.
Inheritance Tax Manual	Updated: IHTM05092 and IHTM05093	Updated details on the process where an Eik is required to confirmation (Scotland) and what to do if an application for Eik to confirmation is received.
Shares and Assets Valuation Manual	Updated: SVM107150	Content on capital gains procedures and negligible value claims updated to remove sentence that with effect from 6 April 1996 the shares do not have to be of negligible value at the date when the claim was made.