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HMRC manual changes: 30 June 2020

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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.



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