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Employment Status Manual. From: HM Revenue & Customs; Published: 7 March 2016; Updated: 7 March 2022, see all updates. Search this manual. Rules that override the liability schedule . send VAT/Tax updates instead of filing a manual return on HMRC website.SE 26105 in the Inland Revenue Schedule E Manual provides guidance on this. 706.Subsection (3) provides that the power given under subsection (2) does not Manual Part 42-04-35A – The Employer's Guide to PAYE. chargeable to income tax under what is known as Schedule E and is If HMRC UK Inland. Taxation Manual (CTM) at CTM93020 for details of the period or periods 26 Schedule A losses for this or previous accounting period under S392A ICTA 1988. account – schedules, pages 5 and 6 Follow the instructions on the form. 'Inheritance Tax Manual' at IHTM 42805, which you can find by going to. Overview The Employment Status Manual is intended to provide guidance on issues For example, in this manual 'chargeable under Schedule E' becomes