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Weekly Roundup HMRC Manuals: 31 March 2025

Published on: 31 March 2025
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Specialist Tax Regulatory Materials

Article summary

31 March 2025 - 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

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Foreign tax relief

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Class 4 national insurance contributions

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Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

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