This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Archived: CGUPDATE001 | Old legacy update pages showing historical updates to the Manual have been archived as no longer required. |
Updated: CG64555 and CG65670 | Updated content on principal private residence relief involving job-related accommodation and dependent relatives (referring to TCGA 1992 s 223(7)). | |
Cryptoassets Manual | Updated: CRYPTO61678 | Updated example 8 on decentralised finance: lender’s loan of an ascertainable quantity of tokens is satisfied the value of the tokens decreased. |
Construction Industry Scheme Reform Manual | Archived: CISRUPDATE001 CISRUPDATE090511–CISRUPDATE151019 | Legacy pages which showed manual updates from 2009 to 2015 archived as no longer required. |