Weekly roundup of HMRC manual changes: 9 January 2023

Published on: 09 January 2023

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Specialist Tax Regulatory Materials

Article summary

9 January 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

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

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Trusts and Inheritance Tax

Winding up a trust ― legal, administrative and compliance issues

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Self assessment ― amendments and corrections

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

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