Weekly roundup of HMRC manual changes: 5 September 2022

Published on: 05 September 2022

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Specialist Tax Regulatory Materials

Article summary

5 September 2022 - 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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Transferable tax allowance (also known as the marriage allowance)

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Tax implications of administration and liquidation

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Interest and penalties on late paid tax under self assessment

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