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HMRC manual changes: 23 April 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 Gains Manual
Added: CG13137 Added guidance on buildings and structures and claims for assets that have been lost or destroyed or become of negligible value.
Double Taxation Manual Updated: DT9890 Updated double taxation guidance on Ireland regarding government remuneration and pensions.
Employment Status Manual Updated: ESM0553 Updated guidance to include revised text on determining employment status where an individual regularly works for one engager.
Inheritance Tax Manual Updated: IHTM42087 Updated Ten year anniversary: Tax calculation examples correcting typos.
International Manual Updated: INTM422050 INTM480540...
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