Weekly roundup of HMRC manual changes: 4 October 2021

Published on: 04 October 2021

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Specialist Tax Regulatory Materials

Article summary

4 October 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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Owner-Managed Businesses

Tax implications of administration and liquidation

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Long service awards

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Interest on late paid tax

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