Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Company Taxation Manual | Updated: CTM03955 | Update to the guidance on apportionment to notional accounting periods for the purposes of the small profits rate in respect of periods straddling 1 April 2023 and inclusion of example involving chargeable gains. |
| Employment Related Securities Manual | Updated: ERSM163200 | Minor amendment to clarify in the context of internationally mobile employees that If there is a reportable event such as the exercise of an employment-related securities option the ‘other’ template (previously Form 42) must be completed see ERSM140000 onwards). |
| Inheritance Tax Manual | Updated: IHTM04142 | Added content on the IHT relief in respect of payments made under the Post Office Horizon Compensation Scheme and Infected Blood Interim Compensation... |
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