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HMRC manual changes: 23 July 2021

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22 July 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 Archived: CG35710 Archived guidance on transferring gifts into settlement.
 
  Updated: CG50240 Updated definition of depositary in the context of depositary receipts.
 
Double Taxation Manual Archived: DT11070—DT11090 Archived content on the UK’s double tax treaties with Kazakhstan.
 
Employment Income Manual Updated: EIM71302 Updated guidance on the tax treatment of working rule agreements to clarify that this special tax procedure (which only applies to the payment of travel and lodging allowances) does not extend to benefits in kind such as the provision of travel vouchers or a company car or van to which the normal...
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