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HMRC manual changes: 22 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 
Employment Income Manual Updated: EIM11205 Updated to reflect that the amount chargeable to tax on non-cash incentive awards is the full cost to the provider of making the award which differs from the treatment that applied in the 2015–16 tax year or earlier.
 
  Updated: EIM32790 Added a paragraph to explain that the examples provided on this page concern the availability of a deduction under section 336 of the Income Tax (Earnings and Pensions) Act 2003 for the additional expenses incurred in working from home.
 
  Updated: EIM40012 Removed section on the impact of Extra-statutory concession A11 (ESC A11) since that ceased...
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