Market leading insight for tax experts
View online issue

HMRC manual changes: 7 June 2024

Direct taxes  

Manual  Page  Comments 
Construction Industry Scheme Reform ManualUpdated: CISR42080 This page updated to explain how a trust can register (online or by completing a paper form) for CIS with payment under deduction or with gross payment status. Some administrative internal guidance has also been removed from this updated page as have references to the CIS contact centre.
  Updated: CISR42050 Oddly the only change on this page is the addition of text to say that content has been withheld because of exemptions in the Freedom of Information Act 2000.
Double Taxation Relief Manual Added: DT16510-DT16513 Guidance pages added for the treaties between the UK and San Marino.
Inheritance Tax Manual Updated: IHTM10650 IHTM10651 and...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

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.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.