Market leading insight for tax experts
View online issue

HMRC manual changes: 20 December

Direct taxes   

Manual  Page  Comments 
Company Taxation Manual Archived: CTM95450 Archived guidance on corporation tax self-assessment revenue determination.
 
  Updated: CTM98215 Updated to include guidance on submission of a form L2P.
 
Construction Industry Scheme Reform Manual Updated: CISR12055 Updated guidance on HMRC’s assessment of the deemed contractor threshold.
 
Corporate Intangibles Research And Development Manual
 
Updated: CIRD45265 Updated guidance on partnership incorporation of a pre-FA 2002 business.
 
Employment Income Manual Updated: EIM11427 EIM11408 EIM11407 EIM11405 EIM11401 EIM11346 EIM11336 and EIM11310
 
Updated to remove duplication and clarify guidance on provision of living accommodation.
  Updated: EIM20106 EIM20102 and EIM20100 Update to remove duplication and clarify pre-2015/16 guidance on how...

If you or your firm subscribes to Taxjournal.com, 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.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top