HMRC manual changes: 8 September 2023

Direct taxes 

Manual	Page	Comments
Corporate Finance Manual	New: CFM99030	New guidance on which entities can be a ‘relevant entity’ for the purposes of TIOPA 2010 s474 in the context of various structures involving Jersey Property Unit Trusts (JPUTs) and partnerships including examples.
	Updated: CFM99030	Update to the example in the guidance on inaccuracy penalties in respect of interest restriction returns to illustrate what constitutes a careless inaccuracy.
	Updated: CFM99000	Clarification that late filing penalties in respect of revised returns apply only for periods of account commencing on or after 1 April 2023 and that for...

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Direct taxes 

Manual	Page	Comments
Corporate Finance Manual	New: CFM99030	New guidance on which entities can be a ‘relevant entity’ for the purposes of TIOPA 2010 s474 in the context of various structures involving Jersey Property Unit Trusts (JPUTs) and partnerships including examples.
	Updated: CFM99030	Update to the example in the guidance on inaccuracy penalties in respect of interest restriction returns to illustrate what constitutes a careless inaccuracy.
	Updated: CFM99000	Clarification that late filing penalties in respect of revised returns apply only for periods of account commencing on or after 1 April 2023 and that for...