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HMRC manual changes: 5 July 2024

Direct taxes  

Manual  Page  Comments 
National Insurance ManualUpdate NIM52500 NIM52550 and NIM52600 These pages have been updated to state that ‘As of 3 September 2024 the related pages covering National Insurance and the subject of avoidance will be archived. After this date if you're looking for information specific to the issue of National Insurance Contributions covering avoidance the former pages which will be archived will appear on the National Archives site’.



Manual  Page  Comments 
Compliance Handbook Manual Updated: CH207510 Guidance on the conditions to be met before covert surveillance can be used during a compliance check has been updated to add a note that caseworkers must have attended relevant training in the previous ...

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