This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Banking Manual | Added: BKM302425 | New chapter in the context of the definition of a banking company that (i) explains that a firm meets the investment banking definition if it is a Financial Conduct Authority (FCA) investment firm that meets the conditions in CTA10/S269B(6B) and (ii) sets out the conditions in CTA10/S269B(6B). |
Updated: BKM207300 BKM302300 and BKM402300 | Brexit-related updates to the guidance on the bank compensation restriction the bank loss restriction and the banking surcharge. These updates reflect the updated definition of an authorised person under FSMA 2000 s 31. | |
Updated: BKM302100 | Update to the guidance on... |