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HMRC manual changes: 30 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 
Business Income Manual Updated: BIM42105 Added links to case law on wholly and exclusively test and moved guidance to other pages.
Corporate Finance Manual Updated: CFM99000 Updated guidance to remove reference to the use of HMRC collection and management powers to consider appeals on the basis of reasonable excuse before enactment of Finance Bill 2020.
Double Taxation Manual Updated: DT9552 Updated India treaty summary guidance—adding 10% rate for royalties and fees for tech services and adding notes of when the various rates apply.
  Archived: DT10308 DT13156 DT10314 DT13160 DT13176 DT13179 DT10320...

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