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HMRC manual changes: 9 July 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  


Direct taxes   

Manual  Page  Comments 
Bank Levy Manual Updated: BKLM500000 Updated guidance on the nomination process to state that from 15 March 2018 the responsible member nomination will automatically renew unless another entity is nominated or HMRC determines that entity is not the responsible member.
  Updated: BKLM331350 BKLM331400 Added guidance on liabilities for chargeable periods ending on or after 1 January 2021.
  Updated: BKLM310000 BKLM341000 BKLM342000 BKLM343000 BKLM373000 BKLM377000 BKLM379000 BKLM380050 BKLM381000 BKLM382000 BKLM443000
Updated guidance to state it applies to chargeable periods ending prior to 1 January 2021.

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