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HMRC manual guidance: 24 August 2020

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 
Corporate Finance Manual Updated: CFM97220 Updated guidance on the corporate interest restriction and qualifying infrastructure companies in relation to the condition that they are fully taxed in the UK.

Employment Status Manual Updated: ESM2503 Updated guidance to state that HMRC’s Employment Status & Intermediaries Team in Wealthy and Mid-sized Business Compliance have responsibility for providing advice in relation to status work.

National Insurance Manual Updated: NIM33520 Removed exemption example of people coming and going from abroad while the page is being reviewed and redrafted.


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