Weekly roundup of HMRC manual changes: 13 September 2021

Published on: 12 September 2021

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Specialist Tax Regulatory Materials

Article summary

13 September 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

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Corporate interest restriction ― administrative aspects

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Temporary differences

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Computation of corporation tax

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