HMRC manual changes: 17 March 2023

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG-APP18-110	In a small but important change of policy HMRC has made the paper form for reporting CGT on UK property disposals (form PPDCGT) available for online download. Previously agents were asked to contact HMRC to request the paper version. Para 1.13 (‘paper forms’) includes the URL.
	Updated: CG-APP18-140	Guidance has been added covering the situation where trustees of a UK resident trust choose to file a CGT on UK Property Return either online or on paper.
Cotax Manual	Updated: COM120050	Edits to the effect that changes to payee details in relation to repayments by HMRC may be taken over the telephone in certain circumstances.

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG-APP18-110	In a small but important change of policy HMRC has made the paper form for reporting CGT on UK property disposals (form PPDCGT) available for online download. Previously agents were asked to contact HMRC to request the paper version. Para 1.13 (‘paper forms’) includes the URL.
	Updated: CG-APP18-140	Guidance has been added covering the situation where trustees of a UK resident trust choose to file a CGT on UK Property Return either online or on paper.
Cotax Manual	Updated: COM120050	Edits to the effect that changes to payee details in relation to repayments by HMRC may be taken over the telephone in certain circumstances.