• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 5/12/2014

United Kingdom - HMRC manuals for partnerships, investigations, television productions 

May 12:  HM Revenue & Customs (HMRC) manuals provide guidance concerning the following tax topics:
  • Partnership Manual - Provides new material on mixed partnerships, international aspects of partnership taxation, and information on other taxes relevant to partnerships such as VAT and stamp duty land tax
  • Specialist Investigations Operational Guidance Manual - Provides operational guidance for the teams, such as how they will communicate internally and externally, consult with experts, and handle grievances
  • Technical Teams Operation Guidance Manual - Provides guidance in relation to HMRC’s investigation of fraud and avoidance and the process in which cases are identified, reviewed, investigated, settled and closed
  • Television Production Manual - Provides the HMRC guidance on the new rules for the taxation of television production companies and a new tax relief for the television industry, television tax relief
  • Animation Production Company Manual - Provides guidance on the application of the television tax relief rules specifically to animation

Read a May 2014 report [PDF 595 KB] prepared by the KPMG member firm in the United Kingdom: Weekly Tax Briefing (9 May 2014)

Also included in the KPMG report are discussions concerning the following topics:

  • BEPS update
  • HMRC website content migration
  • Mercedes-Benz Financial Services UK Ltd – Upper Tribunal Decision
  • HMRC Brief 20/14 – post Littlewoods case
  • PAYE Online – PAYE and NI in a digital age

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