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HMRC manual changes: 26 March 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: CG13150 Updated content on practical implications of valuing company shares where the company has been struck off the register as to when a negligible value claim may be made.
Construction Industry Scheme Reform Manual Updated: CISR81070 CISR81090 Updated list of examples of what might be a reasonable excuse for a CIS penalty appeal or tax treatment appeal or other CIS appeal to include the coronavirus (COVID-19) pandemic mental health physical illness reliance on another person bereavement postal delays service issues with HMRC Online Service and ignorance of the law. Updated list...

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