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HMRC manual changes: 27 January 2023

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26 January 2023

Direct taxes  

Manual  Page  Comments 
Capital Gains Manual
  		Updated: CG16760 Update to the guidance on elections to rebase to 31 March 1982 value for companies to reflect the freezing of the indexation allowance (with revised example).
 
Cotax Manual Updated: COM124040 and COM125090 Update to the guidance on HMRC’s internal procedures for processing large repayments and calculating interest on repayments.
 
Inheritance Tax Manual Updated: IHTM37001 IHTM37011–IHTM37014 IHTM37051 IHTM37052 IHTM37054–IHTM37056 IHTM37060 IHTM37070 IHTM37080 and IHTM37091–IHTM37095 Updated content on notices of determination (NODs) including information on appeals and practice content on NODs and impasses regarding land valuation unlisted share valuation cases and assets not land or unlisted shares reduction of...
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