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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...

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