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HMRC manuals updated

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HMRC has announced updates to the following guidance manuals (see Tax Journal issue 1098, 26 October 2011 for previous announcements). Details of the changes are provided on the HMRC website.

October 2011

Official Drivers Guide, Claimant Compliance, Compliance Handbook, Employment Income, VAT Protective Equipment, VAT Health, VAT Fraud, Statutory Payments.

November 2011

Compliance Handbook, Tax Credits, Employee Share Schemes User Guide, International, PAYE, Fuel and Power, Company Taxation, VAT On Books, Refund, Enquiry, Debt Management & Banking, Self Assessment, Customs Civil Penalties, Official Drivers Guide, VAT Welfare, Insolvency, VAT on Clothing, Compliance Operational Guidance, Tax Credits, Savings and Investment, Enquiry Manual, Beer Guidance, International.

December 2011

Residence, Domicile and Remittance Basis, Insurance Premium Tax, Tax Credits, PAYE, Compliance Handbook, Employment Income, International, Stamp Duty Land Tax, Self Assessment, Self Assessment Claims, VAT Supply and Consideration, Inheritance Tax, Compliance Operational Guidance, Capital Gains, Export Procedures, Film Production Company, Corporate Intangibles Research and Development, Debt Management and Banking, Official Drivers Guide, Trusts, Settlements and Estates, Assessment Procedures.

January 2012

Tax Credits, Insolvency, Compliance Handbook, Registered Pension Schemes, VAT POSS – Place of supply of services, Small and Medium Enterprises Assurance, VPOST – Postal services, Construction Industry Scheme Reform, New Tax Credits Claimant Compliance, Official Drivers Guide, VFOOD – VAT on food, Enquiry Manual, Appeals Reviews and Tribunals Guidance Manual, Holding and Movement: Excise Movement and Control System.