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HMRC manuals updated

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HMRC have announced updates to the following guidance manuals (see Tax Journal issue 1081, 17 June 2011 for the last update):

June 2011

Shares and Assets Valuation; Corporate Finance; PAYE; Guidance on Real Estate Investment Trusts; Tax Credit Technical; Capital Gains; Compliance Operational Guidance; Tax Credits; Double Taxation Relief; Compliance Handbook; Residence, Domicile and Remittance Basis; Business Income; Lloyds; Construction Industry Scheme Reform; Child Benefit Technical; Savings and Investment; Trusts; Appeals Reviews and Tribunals.

July 2011

Shares and Assets Valuation; Corporate Finance; PAYE; Guidance on Real Estate Investment Trusts; Tax Credit Technical; Capital Gains; Compliance Operational Guidance; Tax Credits; Double Taxation Relief; Compliance Handbook; Residence, Domicile and Remittance Basis; Business Income; PAYE; Double Taxation Relief; Lloyds; Construction Industry Scheme Reform; Child Benefit Technical; Savings and Investment; Trusts; Appeals Reviews and Tribunals.

August 2011

Customs Civil Penalties; Self Assessment Claims; Employment Income; Insolvency; Tax Credits.

Details of these amendments are provided on the HMRC website

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