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HMRC manual changes: 14 January 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 
Capital Gains Manual Updated: CG99998 CG-APP18 Updated contact details and guidance in Technical Help for HMRC Staff.
Updated Appendix 18–CGT on UK Property Account guidance including addition of content on the interaction between the UK Property Reporting Service and 2020–21 self-assessment returns.

Corporate intangibles Research and Development Manual Updated: CIRD83200 Wording added to confirm that the guidance in respect of the Coronavirus Statutory Sick Pay Rebate Scheme applies to the original scheme and the version of the scheme reintroduced in January 2022.

Self Assessment Manual New: SAM127001 SAM127050 SAM127080 Pages added to provide guidance on how returns...

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