HMRC manual changes: 30 June 2020

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
Company Taxation Manual	Updated: CTM93005	Added guidance on notifying chargeability for corporation tax self assessment.
Employment Income Manual	Updated: EIM70225, EIM70235, EIM42806	Updated guidance on the residence status of seafarers. Updated the team name to which claims to be domiciled in the UK should be submitted.
Insurance Policyholder Taxation Manual	Updated: IPTM3210, IPTM3820, IPTM3830, IPTM3840, IPTM3850	Updated guidance on top slicing relief, in particular to add: guidance and examples on top slicing relief from 11 March 2020 onwards, and to add guidance on basic rate tax treated as paid in relation to offshore policies. Updated postal address for sending chargeable event certificates to HMRC.
Property Income Manual	Updated: PIM2210, PIM2130, PIM2105, PIM2082, PIM2080	Updated guidance on deductions in relation to salaries and wages of employees, properties not let at a commercial rent, entertaining expenses and gifts, criminal payments, bribes, and fees for loan finance to add references to the Corporation Tax Act 2009 and the Income Tax (Trading and Other Income) Act 2005.
	Archived: PIM4060	Archived flowcharts on rent-a-room relief as the changes made in ITTOIA 2005 to remove the anomalous treatment of balancing charges when receipts were above the exemption limit ‘are now well-known’.
Inheritance Tax Manual	Archived: IHTM23209	Special valuation matters: prior agreement cases page archived.

Administration

Manual	Page	Comments
Compliance Handbook Manual	Added: CH122060	Added an example on circumstances when an asset-based penalty is chargeable in relation to offshore matters.
International Exchange of Information Manual	Added: IEIM800010	Added guidance on how the DAC 6 reporting deadlines deferral will work in practice.

Issue: 1494
Categories: News

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
Company Taxation Manual	Updated: CTM93005	Added guidance on notifying chargeability for corporation tax self assessment.
Employment Income Manual	Updated: EIM70225, EIM70235, EIM42806	Updated guidance on the residence status of seafarers. Updated the team name to which claims to be domiciled in the UK should be submitted.
Insurance Policyholder Taxation Manual	Updated: IPTM3210, IPTM3820, IPTM3830, IPTM3840, IPTM3850	Updated guidance on top slicing relief, in particular to add: guidance and examples on top slicing relief from 11 March 2020 onwards, and to add guidance on basic rate tax treated as paid in relation to offshore policies. Updated postal address for sending chargeable event certificates to HMRC.
Property Income Manual	Updated: PIM2210, PIM2130, PIM2105, PIM2082, PIM2080	Updated guidance on deductions in relation to salaries and wages of employees, properties not let at a commercial rent, entertaining expenses and gifts, criminal payments, bribes, and fees for loan finance to add references to the Corporation Tax Act 2009 and the Income Tax (Trading and Other Income) Act 2005.
	Archived: PIM4060	Archived flowcharts on rent-a-room relief as the changes made in ITTOIA 2005 to remove the anomalous treatment of balancing charges when receipts were above the exemption limit ‘are now well-known’.
Inheritance Tax Manual	Archived: IHTM23209	Special valuation matters: prior agreement cases page archived.

Administration

Manual	Page	Comments
Compliance Handbook Manual	Added: CH122060	Added an example on circumstances when an asset-based penalty is chargeable in relation to offshore matters.
International Exchange of Information Manual	Added: IEIM800010	Added guidance on how the DAC 6 reporting deadlines deferral will work in practice.