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HMRC manual changes: 19 April 2022

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 Updated: CG-APP18 Content added on reporting for 2021/22 Trust/Estate SA tax return where there is an ‘initial overpayment’ and updated for earlier tax years.
Company Taxation Manual Updated: CTM60705 CTM60710 Updated the definition of a close investment holding company to reflect section 18N of the Corporation Tax Act 2010 (CTA 2010) which replaced CTA 2010 s 34.
Decision and Appeals for National Insurance Contributions and Statutory Payments Manual Updated: DANSP43200 Updated guidance relating to formal decisions issued by HMRC following a dispute about NICs or statutory payments. A section has been added advising that where...

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