Weekly roundup of HMRC manual changes: 6 March 2023

Published on: 06 March 2023

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Specialist Tax Regulatory Materials

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6 March 2023 - 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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Personal Tax

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

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Personal Tax

Simple assessments

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Loans written off

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14 Jul 2020 12:11 | Produced by Tolley Read more

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