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.

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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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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...