Market leading insight for tax experts
View online issue

HMRC manual changes: 18 December 2021

Direct taxes 


Manual  Page  Comments 
Business Income Manual Updated: BIM44550 Updated address to which reports should be sent where an employers’ contribution to an employee benefit trust contribution has been disallowed.

Business Leasing Manual Added: BLM17000–BLM18010 BLM50000–BLM52040
Added guidance on IFRS 16 accounting and IFRS 16 leases.
 Updated: BLM61083
Removed guidance and example of the impact of lease premiums in calculating chargeable gains from the guidance on Capital Allowances Act 2001 ss 228D and 228E.

 Updated: BLM15545 Amended the calculation in the example of entries in lessee's accounts where a lease is terminated early.

 Updated: BLM00005 Removed paragraph stating that ‘this manual may...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.