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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Business Income Manual: recent changes

Below are details of the amendments that were published on 26 April 2013 (see the update index for all updates)

Page Details of update
   
BIM72060 Deletion of two sentences relating to the Class 4 NICs liability of sleeping and inactive limited partners
BIM62090 Update to reflect the abolition of the mineral royalties relief from 1 April 2013 for the purposes of Corporation Tax and 6 April 2013 for the purposes of Income Tax.
BIM62092 Update to reflect the abolition of the mineral royalties relief from 1 April 2013 for the purposes of Corporation Tax and 6 April 2013 for the purposes of Income Tax.
BIM62094 Update to reflect the abolition of the mineral royalties relief from 1 April 2013 for the purposes of Corporation Tax and 6 April 2013 for the purposes of Income Tax.
BIM62096 Update to reflect the abolition of the mineral royalties relief from 1 April 2013 for the purposes of Corporation Tax and 6 April 2013 for the purposes of Income Tax.
BIM62098 Update to reflect the abolition of the mineral royalties relief from 1 April 2013 for the purposes of Corporation Tax and 6 April 2013 for the purposes of Income Tax.