HMRC manual changes: 17 February 2023

Direct taxes

Manual	Page	Comments
Apprenticeship Levy Manual	Updated: ALM07000	Updated guidance on the amounts to be included within the employer’s ‘pay bill’.
Inheritance Tax Manual	Updated: IHTM30159 and IHTM27060	Updated content to say that the application of the extra-statutory concession for deferring payment is the responsibility of the Inheritance Tax Technical team and not the Shares and Assets Valuation.
National Insurance Manual	Updated: NIM52400 and NIM52450	Updated guidance on the exclusions from the disguised remuneration rules in the context of Class 1 National Insurance contributions.
	Updated: NIM18130	Clarification that where HMRC takes enforcement action in relation to underpaid Class 1B National Insurance contributions this will include the charging of interest under paragraph...

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Direct taxes

Manual	Page	Comments
Apprenticeship Levy Manual	Updated: ALM07000	Updated guidance on the amounts to be included within the employer’s ‘pay bill’.
Inheritance Tax Manual	Updated: IHTM30159 and IHTM27060	Updated content to say that the application of the extra-statutory concession for deferring payment is the responsibility of the Inheritance Tax Technical team and not the Shares and Assets Valuation.
National Insurance Manual	Updated: NIM52400 and NIM52450	Updated guidance on the exclusions from the disguised remuneration rules in the context of Class 1 National Insurance contributions.
	Updated: NIM18130	Clarification that where HMRC takes enforcement action in relation to underpaid Class 1B National Insurance contributions this will include the charging of interest under paragraph...