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HMRC manual changes: 17 September 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 
Capital Allowances Manual Updated: CA11520 and CA11520 Updated definition of dwelling house by adding the meaning of dwelling for assured tenancy allowances and updated example.
  Updated: CA32402 IBAs: meaning of hotel and proprietor’s domestic accommodation. Updated to link to more detailed guidance contained elsewhere in the manual and remove guidance on the same topic from the particular page.
Inheritance Tax Manual Added: IHTMUPDATE001 New page added linking to Manual updates from 2011 to 2015.
Investment Funds Manual Updated: IFM37420 and IFM37270 Updated to include when HMRC will treat income tax as having been paid...

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