Direct taxes
| Manual | Page | Comments |
|---|---|---|
| International Manual | Updated: INTM268520 | Content on assessing time limits for non-residents trading in the UK significantly updated including reorganising updating and adding information on the failure to notify provisions where no return notice has been issued including distinction between accounting periods ending on or after 1 April 2010 and historic accounting periods pre-1 April 2010. |
| Trusts Settlements and Estates Manual | Updated: TSEM9852 | Removed link and information about accessing form 17 for declaring beneficial ownership in joint property and income. |
| Updated: TSEM4550 | Removed note relating to settlements legislation and trustees and beneficiaries entitled to share tax repayments in the years to 2009–10 and for 2010-11 onwards. Updated figures in example for 2023–24... |
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