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