HMRC manual changes: 9 February 2023

Direct taxes

Manual	Page	Comments
Employment Income Manual	Archived: EIM30507	This page has been archived. Previously EIM30507 highlighted the complexities associated with directors' and officers' liabilities under sections 346–350 of the Income Tax (Earnings and Pensions) Act 2003 and advised HMRC officers to refer to an Inspector as to possible deductions or dispensation requests.
	Updated: EIM71337	The page on Refractory User’s Association allowances updated to add the 2024 rates for lodging or overnight subsistence allowance.
Inheritance Tax Manual	Updated: IHTM05071–IHTM05072 IHTM05051–IHTM05053 and IHTM05013	Updated various pages on obtaining a grant to incorporate changes applying from 17 January 2024 for estates in England and Wales whereby HMRC will send the PR or agent a letter...

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Direct taxes

Manual	Page	Comments
Employment Income Manual	Archived: EIM30507	This page has been archived. Previously EIM30507 highlighted the complexities associated with directors' and officers' liabilities under sections 346–350 of the Income Tax (Earnings and Pensions) Act 2003 and advised HMRC officers to refer to an Inspector as to possible deductions or dispensation requests.
	Updated: EIM71337	The page on Refractory User’s Association allowances updated to add the 2024 rates for lodging or overnight subsistence allowance.
Inheritance Tax Manual	Updated: IHTM05071–IHTM05072 IHTM05051–IHTM05053 and IHTM05013	Updated various pages on obtaining a grant to incorporate changes applying from 17 January 2024 for estates in England and Wales whereby HMRC will send the PR or agent a letter...