HMRC website, HMRC manuals

HMRC website, HMRC manuals

Didn't find your answer?

More rant than question, sorry.

I was trying to find the reference in HMRC manuals to members clubs having very small investment income, strictly taxable under statute but in practice not taxed by concession.

I eventually found it in the COTAX manual:
http://www.hmrc.gov.uk/manuals/commanual/comass/comass04119.htm
Unhelpfully the body of the COTAX manual contains no paragraph numbers to quote in correspondence, although the URL may give a clue.
Also unhelpfully, all of the juicy bits are "withheld because of exemptions in the Freedom of Information Act 2000".

Not to worry, after a bit of ferreting I found the same information (including all of the withheld stuff) still live on the website here:
http://www.hmrc.gov.uk/ctsa/small-tax-liabilities.htm

Another odd thing is, they have a main link to the CT manuals here:
http://www.hmrc.gov.uk/thelibrary/manuals-a-z.htm
from which you can drill down to two manuals of possible relevance;
1) the COTAX manual, at http://www.hmrc.gov.uk/manuals/commanual/index.htm
from which you eventually get to the first link as above, and
2) the Company Taxation manual, at http://www.hmrc.gov.uk/manuals/ctmanual/index.htm
Neither manual provides links to any URL that contains the string "/ctsa/" as per the second link above, and if the relevant information is contained anywhere in the "ctmanual" I couldn't find it (before giving up in disgust).

I know that this information has been queried in the AWeb Any Questions area, but searching for that is another story.

ho hum.
Clint Westwood

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By User deleted
08th Aug 2008 11:03

Any answers?
Or you can email me [email protected]. I know that I wrote about this a few years ago!

More to your query than meets the eye as officially all should file returns. I tend to write to the local tax office and agree what I want when I come across these sort of cases.

Another point is that you can whack out a return in 2 secs if you need to, and often that is just quicker and easier and generally the clients all seem happier.

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