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HMRC manual changes: 16 April 2021

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 Income Manual
Added: BIM85703 Added guidance on the interaction of the restriction of trade loss relief with the income tax reliefs cap.
Capital Gains Manual
Updated: CG64738 Updated guidance on private residence relief and jointly owned residences.
  Updated: CG12100 Updated guidance on cryptoassets to refer to the new Cryptoassets Manual.
Employee Tax Advantaged Share Scheme User Manual
Added: ETASSUM01000 Added guidance on data protection.
Employment Income Manual
Updated: EIM13877 Updated guidance on the interaction of post-employment notice pay (PENP) and section 27 of ITEPA 2003...

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