Updated guidance on restrictions on annual investment allowance entitlement for expenditure on plant or machinery provided or used partly for other purposes, and guidance on the NACE statutory industry classification system.
Updated guidance on plant and machinery allowances and anti-avoidance legislation, in relation to restrictions on allowances and leasing out under a finance lease.
Updated guidance on deeply discounted securities and connected companies to confirm these sections were repealed by Finance Act 2015 and to link to the new guidance at CFM37330.
Added guidance on: the changes made by Finance Act 2015 to deeply discounted securities, the accounting treatment of ‘hybrid’ securities with embedded derivatives, and compound financial instruments.
Corporate Intangibles Research and Development Manual
Updated guidance to make changes for the 2020 reporting year and to reduce the due diligence retention period for financial institutions from six to five years.
Updated guidance on transfer pricing to include new contact details for applying for an Advance Pricing Agreement. Applications should now be sent to: APA Lead Business, Assets & International Transfer Pricing Team 9th Floor, Mail Point
3 10 South Colonnade Central Mail Unit, Newcastle NE98 1ZZ, e-mail: APA.mailbox@hmrc.gsi.gov.uk
Updated guidance on the payment of Class 2 NICs to add an explanation of due dates, removing information about regulation 61B of the Social Security (Contributions) Regulations 2001 (now included in NIM72270)
and amending the guidance to make it clearer.
Updated guidance on restrictions on annual investment allowance entitlement for expenditure on plant or machinery provided or used partly for other purposes, and guidance on the NACE statutory industry classification system.
Updated guidance on plant and machinery allowances and anti-avoidance legislation, in relation to restrictions on allowances and leasing out under a finance lease.
Updated guidance on deeply discounted securities and connected companies to confirm these sections were repealed by Finance Act 2015 and to link to the new guidance at CFM37330.
Added guidance on: the changes made by Finance Act 2015 to deeply discounted securities, the accounting treatment of ‘hybrid’ securities with embedded derivatives, and compound financial instruments.
Corporate Intangibles Research and Development Manual
Updated guidance to make changes for the 2020 reporting year and to reduce the due diligence retention period for financial institutions from six to five years.
Updated guidance on transfer pricing to include new contact details for applying for an Advance Pricing Agreement. Applications should now be sent to: APA Lead Business, Assets & International Transfer Pricing Team 9th Floor, Mail Point
3 10 South Colonnade Central Mail Unit, Newcastle NE98 1ZZ, e-mail: APA.mailbox@hmrc.gsi.gov.uk
Updated guidance on the payment of Class 2 NICs to add an explanation of due dates, removing information about regulation 61B of the Social Security (Contributions) Regulations 2001 (now included in NIM72270)
and amending the guidance to make it clearer.
