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HMRC manual changes: 1 April 2022

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 
Business Leasing Manual Updated: BLM00510 Note added that in certain cases the deduction for the cost of hiring a car which can be made in calculating the profits of a trade is restricted. A 15% restriction applies to cars with CO2 emissions over certain levels
Capital Gains Manual Archived: CG58206 Guidance on FA 1997 s 89 (8) archived
Content on notifications made prior to Royal Assent of Finance Act 1997 in relation to deferred consideration has been archived.
Construction Industry Scheme Reform Updated: CISR12190 CISR17040 CISR62120 Updated guidance on monthly returns where contractor has...

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