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HMRC manual changes: 12 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 
COTAX Manual Updated: COM71020
Confirmation that the Corporation Tax Online Service (COTAX) can support enquiries into both original company tax returns and enquiries into amended returns.
Decision And Appeals For National Insurance Contributions And Statutory Payments Manual
Updated: DANSP15800 and DANSP13100 Updating to explain the effect of the Prescription and Limitation (Scotland) Act 1973 on the collection of National Insurance contribution (NIC) debts in Scotland and the origin of HMRC’s authority to make formal decisions in respect of NICs.
Employment Income Manual
Updated: EIM13844 Updating address to be used when a termination payment is required to...

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