HMRC manual changes: 16 February 2024

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect Schedule 4 to the Finance Act 2020 legislation.
	Updated: CG73550	Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and to clarify that non-UK resident non-corporates may be required to pay tax and file a return.
	Updated: CG32260	In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P.
	Updated: CG52587	The...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect Schedule 4 to the Finance Act 2020 legislation.
	Updated: CG73550	Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and to clarify that non-UK resident non-corporates may be required to pay tax and file a return.
	Updated: CG32260	In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P.
	Updated: CG52587	The...