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HMRC manual changes: 2 July 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 
Double Taxation Relief Manual Archived: DT9690 DT9752 DT11162 DT11460 DT12552 DT13256 DT14152 DT14990 DT15702 DT16610 DT17370 DT19140 DT20150 DT20604
Archived guidance on underlying tax in relation to Indonesia Iran Kuwait Macao Moldova New Caledonia Pakistan Puerto Rico Saudi Arabia South Africa Turkey Kenya Venda and Yemen.
  Archived: DT11200–DT11232 DT11300 DT13450–DT13465
Archived guidance on the UK’s double tax treaties with Kenya Kiribati and Tuvalu and Montserrat.
Inheritance Tax Manual Added: IHTM00500 New content added...
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