HMRC manual changes: 14 October 2022

Manual	Page	Comments
Banking Manual	Added: BKM509600	New page added to set out the interaction between the Code of Practice on Taxation for Banks with the notification of uncertain tax treatments by large businesses regime under FA 2022 Schedule 17 Part 2. Banks are required to maintain a transparent relationship with HMRC under part 1 of the Code and this requirement is expanded in part 4 to include fully disclosing the significant uncertainties in relation to tax matters. The obligations of a bank that has adopted the full Code therefore include disclosing information required by the uncertain tax treatment legislation.
Capital Gains Manual	Updated: CG44151	Reorganised content on contacting HMRC for an informal clearance request for transactions involving...

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Manual	Page	Comments
Banking Manual	Added: BKM509600	New page added to set out the interaction between the Code of Practice on Taxation for Banks with the notification of uncertain tax treatments by large businesses regime under FA 2022 Schedule 17 Part 2. Banks are required to maintain a transparent relationship with HMRC under part 1 of the Code and this requirement is expanded in part 4 to include fully disclosing the significant uncertainties in relation to tax matters. The obligations of a bank that has adopted the full Code therefore include disclosing information required by the uncertain tax treatment legislation.
Capital Gains Manual	Updated: CG44151	Reorganised content on contacting HMRC for an informal clearance request for transactions involving...