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HMRC manual changes: 23 September 2022

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22 September 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: CG73996D
  		Content on the scope of the rules relating to UK property rich collective investment vehicles updated to remove duplication.
 
Inheritance Tax Manual Updated: IHTM40102 Content on the conditions to be satisfied before certifying the IHT30 updated to correct typo to refer to section 199 of the Inheritance Tax Act 1984.
 
International Manual Updated: INTM423110 HMRC contact name and telephone number at the Business Assets & International section updated for transfer pricing issues regarding individuals.
 
     

 

Administration 

Manual  Page  Comments 
Compliance Handbook Manual Updated: CH20150 CH21540 ...
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