HMRC manual changes: 31 March 2023

Market leading insight for tax experts

View online issue

© Copyright LexisNexis 2024. All rights reserved.

Direct taxes

Manual	Page	Comments
Company Taxation Manual	Updated: CTM03955	In the guidance on apportionment to notional accounting periods for the purposes of the small profits rate of corporation tax in respect of periods straddling 1 April 2023 HMRC has removed an example involving chargeable gains which had only recently been inserted on 20 March 2023.
National Insurance Manual	Added: NIM25034	New guidance on extended time limits to pay voluntary Class 3 NICs.

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

EDITOR'S PICK

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top