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HMRC manual changes: 17 August 2020

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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 Archived: CG73995P-CG73997N Archived old guidance on non-resident capital gains from 6 April 2019 and UK property rich collective investment vehicles (the new guidance is now found at: CG-APP15).

 Updated: CG65111, CG65114, CG65124, CG65125, CG65126, CG65127, CG65127, CG65270, CG65271, CG65319, CG65377
Updated examples of private residence relief and: conversion into flats, disposal within permitted area, spouse or civil partner entitled to share of proceeds and ownership of matrimonial or civil partnership home.

 Updated: CG73920 Added guidance on general exemptions to Non-Resident Capital Gains Tax.

Corporate Finance Manual Added: CFM32110, CFM51095 Added guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.

 Updated: CFM32100 Updated guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.

Corporate Intangibles Research And Development Manual Updated: CIRD98900, CIRD80540 Updated the timeline for changes to the R&D tax relief to add information from 1 April 2016–1 April 2020.
Updated guidance to state that the amount of surrenderable loss for the purposes of the payable tax credit is not restricted to 230% of qualifying expenditure from 1 April 2015.

Employment Manual Updated: EIM32815 Updated guidance on household expenses that are deductible to reflect the new rate that applies from 6 April 2020.

Property Income Manual Updated:  PIM1216 Updated guidance on sums received for variation or waiver of the terms of a lease to amend the calculation formula and the examples.

Residence, Domicile and Remittance Basis Manual Added: RDRM13400 and RDRM13410 New annex D to the Statutory Residence Test with International tax clarifications due to coronavirus Q&As and updated contents page.

 Updated: RDRM13000 Same as above.


Indirect taxes

Manual  Page  Comments 
Stamp Duty Land Tax Manual Updated: SDLTM80010 Updated guidance on enquiries into a land transaction return or an amendment to a return.




Manual  Page  Comments 
Debt Management and Banking Manual Updated: DMBM618050, DMBM618060, DMBM618080, DMBM618350 Updated guidance to state that from 4 March 2020 HMRC will have the ability to collect outstanding self-assessment tax debts by changing a PAYE tax code in the current year.



Issue: 1499
Categories: News