HMRC manual changes: 12 May 2023

Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23210	Further information on the capital allowance special rate pool: confirming that expenditure incurred on cars with greater C02 emissions as well as cushion gas is included in this pool.
Construction Industry Scheme Reform Manual	Updated: CISR83050	Under Regulation 9(5) of SI 2005/2045 HMRC can direct that a contractor is relieved of liability for the failure to make a deduction under the Construction Industry Scheme. The purpose of this provision is to avoid a situation where HMRC pursues a contractor for a deduction that should have been made where the subcontractor has no liability or has already met any tax liability on the sum paid gross. Updates...

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Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23210	Further information on the capital allowance special rate pool: confirming that expenditure incurred on cars with greater C02 emissions as well as cushion gas is included in this pool.
Construction Industry Scheme Reform Manual	Updated: CISR83050	Under Regulation 9(5) of SI 2005/2045 HMRC can direct that a contractor is relieved of liability for the failure to make a deduction under the Construction Industry Scheme. The purpose of this provision is to avoid a situation where HMRC pursues a contractor for a deduction that should have been made where the subcontractor has no liability or has already met any tax liability on the sum paid gross. Updates...