Weekly roundup of HMRC manual changes: 3 July 2023

Published on: 03 July 2023

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Specialist Tax Regulatory Materials

Article summary

3 July 2023 - 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

Popular Articles

Corporation Tax

What are connected companies for loan relationship purposes ― practical approach

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Employment Tax

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

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Personal Tax

Self assessment ― amendments and corrections

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14 Jul 2020 13:37 | Produced by Tolley Read more

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