HMRC manual changes: 7 June 2024

Direct taxes

Manual	Page	Comments
Construction Industry Scheme Reform Manual	Updated: 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...

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Direct taxes

Manual	Page	Comments
Construction Industry Scheme Reform Manual	Updated: 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...