HMRC have updated their PAYE Manual as follows:
- Coding: coding allowances and reliefs: death and superannuation benefit – Guidance amended throughout;
- Employer returns: regulation 80 determinations: making a determination – Updated;
- PAYE operation: double taxation claims submitted by non resident individuals: guidance on more complex or difficult cases – Updated; and
- PAYE operation: double taxation claims submitted by non resident individuals: responsible offices – Table updated.
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Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.
